Sure, but only when the text size is small enough that the resolution is going to affect the rendering of the minute details of a typeface. As I said before, the retina iPad forces 1024 x 768 objects to render at full screen. If you read a web page on mobile Safari, for example, you can't zoom out any more than what would normally render on a 1024 x 768 sized page. This forces text to be rendered in a large size, so you're not really getting much benefit over a 1366 x 768 display with the text scaled to the equivalent absolute size that the iPad renders the text at.
OTOH, you CAN make the ATIV Smart PC Pro render a web page in its native 1920 x 1080 resolution at full screen. If you took the standard ATIV Smart PC and shrank the text down to the equivalent absolute size of the text rendered on the Pro version, then, yes, you'd have blurry, illegible, pixelated text.
But I also said that at this point the text would be so small, no matter how how fine the DPI is, that it would be uncomfortable to read.