Retina iPad 3: 2048x1536, 9.7" display, distance: 13", PPI: 263
A contrived Retina Nexus 7: 1700x1130, 7" display, distance: 11.75", PPI: 291 (I adjusted screen resolution so the distance is about 11.5")
I tried to do the math myself, but failed miserably. This article on TUAW has some formulas: http://www.tuaw.com/2012/03/01/retina-display-macs-ipads-and...
All those numbers presented seem to be tailored to fit your "calculations". (11,75" vs 13" .. how do you come up with that?)