Yes you **SHOULD**.
Different aspect ratios aside, if you run across an Android device that’s in the 320x480 size, it’s likely going to have limited memory and processor speed to manipulate larger images. Keep in mind that OpenGL rounds up to the next power of two when allocating texture memory. So a 320x480 background will take up 512x512x4 bytes (1MB) of memory. If you use an image scaled for a larger device, like say a Kindle Fire at 600x1024, then that image is now eating up 1024x1024x4 bytes (4MB of memory). Devices that can display those size images have more memory and more processor speed. Likewise as high def screens come out like the iPad 3/4 and the larger KF’s, Nexus’s, etc. you will want images that are bigger than 1024 px on the short side and each of those will likely end up fitting into a 2048x2048x4 byte (16MB) memory footprint.
So if you want to support older devices with smaller screens, you can’t feed them only high resolution HD graphics or you will run out of memory and CPU in a real hurry. The other side is that if you only use 320x480 sized graphics, your app will look like total garbage on the higher res screens.
See:
http://www.coronalabs.com/blog/2011/01/27/dynamic-image-resolution-made-easy/
and
http://www.coronalabs.com/blog/2010/11/20/content-scaling-made-easy/
[import]uid: 19626 topic_id: 33045 reply_id: 131259[/import]