I don't know how it is for Kindle, but in ePubs pixels are absolute units, just like millimeters or inches, and they are not equivalent to the device's pixels. In particular, they should not change with the device resolution. I think the definition is exactly 1 in = 96 px.
That, at least is what the spec says. I've seen devices with "creative" definitions of what a "mm" is, so I'm not surprised there are devices that translate "px" to device pixel too.
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