yes, I want to export a photo to CS3 at 300ppi.
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The resolution is just a number; it doesn't affect the quality of the image in any way. It's simply the scaling factor for pixels to inches when a physical size has any meaning. I tend only to bother with it if I'm going to place the image in InDesign or export it as PDF.
I don't like the way that Lightroom exports to Photoshop - it's improved in 1.1, but it still lacks finesse (I place Photoshop files in a different folder to RAW, which Lightroom 1.1 can't handle). My way around this sort of issue is to use "Automatically write changes into XMP" (which is in the Catalog Settings in Lightroom 1.1), then open the RAW file using either Bridge or Photoshop directly. That way your selected resolution in Camera Raw should be used, and you have the option of opening the file as Camera Raw Smart Object.
David