well.. accuracy is one thing. multitouch is another. capacitive can be better and easier to implement with both features. resistive has several layers on top of the screen, reducing visibility, just look at all the complaints about the sony 600 and 900 ereaders with their resistive screens. the ipad's screen is crystal clear for all intents and purposes, great for watching movies on. multitouch allows pinch and stretch gestures for zooming in and out, can't do that on a resistive screen. resistive is more durable and cheaper to implement though, and you can press with anything, and of course damage the screen pressing with a sharp object too.
it really comes down to the device's purpose, audience and price.
apple could have made the ipad with a resistive screen, it would have required hard presses, had worse image quality, and no multi-touch. it would never have sold.
my GPSr on the other hand, the touch screen is only used occasionally, when i have to interact with the unit, most of the time i'm just looking at the screen for directions. it's cheap, keeping costs of the GPS down, durable enough to be tossed around on your dashboard and glovebox (don't try that with an ipad!) and you can press it in the winter with your gloves on.
garmin's
new phone has a capacitive screen.
it really just depends on application..