If you were using px, cm, in, ... then a different dimens.xml in separate values-(l|m|h|xh|xxh)dpi would make sense.
Things are relative.
And there are too many devices around.
You'll never be sure your app will fit on EVERY existing device.
Some users will contact you and ask a fix for their device.
So, you'll read the specs, make an emulator, add the specific drawable/values and rerelease your app. Keep in mind that TABLETS will require special drawable/values folders.