As someone with 20/15 vision, I will say that at an 18" distance, I don't believe there is further need for additional sharpness. But I do see some stair stepping. I could be wrong, but the iPad 3 does NOT appear to do any type antialiasing. I vote for antialiasing rather than more pixels. Remember, we can see jaggies on 300 dpi monochrome prints, but we don't at 200 dpi on continuous tone prints.
As to the original question, it depends on what you want to do. Do you want to zoom in 2x and still see more detail most people can't resolve, or do you want to blow up the already incredible detail in the native panel display resolution (3 MP; remember when cameras were 2 MP?)? There's no wrong answer. One is awesome, the other is overkill for most people, but if you have 64GB, I say, why not?
David