We don't have resolution independence yet in GNOME. As such, the only thing that is affected by screen DPI are the fonts. Proportionality between text and other graphical elements, particularly icons, is of primary concern for most users. The only way that proportionality looks "right", is with 13 1/3 pixel text (10pt @ 96dpi) with 24 pixel menu icons.
It is my opinion that we should just set the default DPI to 96 and revert the font sizes for now until:
a) We have a more reliable way of setting/detecting actual screen DPI; and
b) We actually have some level of resolution independence
We don't have resolution independence yet in GNOME. As such, the only thing that is affected by screen DPI are the fonts. Proportionality between text and other graphical elements, particularly icons, is of primary concern for most users. The only way that proportionality looks "right", is with 13 1/3 pixel text (10pt @ 96dpi) with 24 pixel menu icons.
It is my opinion that we should just set the default DPI to 96 and revert the font sizes for now until:
a) We have a more reliable way of setting/detecting actual screen DPI; and
b) We actually have some level of resolution independence