If a device has large memory, such as 1gb or 512mb, it is good to increase the heapsize, i think what it basicly does is allow apps to use bigger cache memory, but obviously we dont want to go stupid and have a heapsize of 256mb

Also, reducing the Dots Per Inch (DPI) makes the images render smaller and of a higher visual quality.
WARNING If you change the DPI in
ICS to anything other than 120, you will generaly find yourself in a bootloop.
Gingerbread isnt so bad, because that was never designed for tablets, although, again, changing it can cause bootloops, you can usualy reduce the DPI of the STOCK Gingerbread OS to 100 if you wanted, but it would be near impossible to read the text and what not. Dont go less than 140

You can change the build.prop without worrying about setting new permissions for it.
PS, What Charlie said aswell
