And my contention is that it matters how well the software deals with the limitations of the hardware. The hardware may be "too small" for the original document, but when the software can quickly and conveniently ignore margins, zoom to columns, reflow wide text columns, etc. that's seldom an issue. On other document viewing apps that's typically implemented by manual zoom and pan. On a 60 Hz screen that's merely less convenient, while on an ereader I'd call it almost completely unworkable.
The same can even apply to color display. Naturally a grayscale device cannot actually display color, but the visual results of the resizing and dithering algorithms can make a big difference in perceived accuracy and ugliness. Software and hardware are strongly intertwined.
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