When developing for mobile web you might as well use the lowest common denominator of the available devices and the iPod Touch would be it. If you develop on MacOS you can save money by using the iOS Simulator that comes free with XCode. Issues will be replicated in the iOS Simulator 99.9% of the time probably. If you develop on another platform like Linux or Windows aside from possible remote VM solutions this would be the cheapest, possibly best device to test on locally.
You can not test in-app purchases in the simulator for examples as I learned the hardway yesterday... Now I am looking for a device and was considering the ipod touch. Which led me to the article :-)
I agree, but for camera based apps (which are only a handful) you will need a physical device as well as a few other API's. But many people use older MacBooks which might make it hard for the iOS simulator to run smoothly.
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