Actually, there are several 96 dpi devices being used for development, the majority even (note development and NOT production, who knows what makes it to production)
This is due to the fact that these older devices are more tested, driver base is older and known stable, and the manufacturer (HTC) is more willing to share driver source code, so microsoft can make proper modifications necessary to support any new features (this info from a microsoft blog post on dogfood)
Testing is being done on 96 dpi, 128 dpi, 131 dpi, 192 dpi devices
ranging from 240x240 up to 480x854
Just a matter of getting my grubby hands on the goods!
Hopefully just a matter of time
Here's a full list of what's being devved:
Languages:
Code:
0404
0405
0406
0407
0408
0409
040B
040C
0410
0411
0412
0413
0414
0415
0416
0419
041D
0804
0816
0C0A
resolutions:
Code:
dpi128_320x320
dpi192_480x480
dpi192_480x640
dpi192_480x800
dpi192_480x854
dpi96_240x240
dpi96_240x320
dpi96_240x400
additionally, dpi131_240x320 for smartphone