Roxor said:
This business of costing more to make when bumping up the screen resolution is bullshit. You can do it on any PC game just by changing the screen resolution in the game's settings or editing the configuration file.
Yep, Nintendo is bullshitting to try and hide their mediocre output so far.

Although what they refer to is probably the extended scope of the gamedesign in comparison to other competitors. Anything that is rendered in 3D and even most 2D stuff will look better "in HD" no matter how much or less detail there is, it'll be sharper.
Even simple stuff like this looks better in 1080p: http://u.cubeupload.com/palutena/GZLE01133.png
Every single Wii game runs "in HD" on a PC and looks stunningly better: http://www.neogaf.com/forum/showthread.php?t=395121
This thread is filled with Screenshots and examples.
Other than that you could also type "Dolphin Emulator 1080p" in Google and see what you come up with: http://www.google.com/#q=dolphin+emulator+1080p&source=univ&tbm=vid&tbo=u&sa=X&ei=PFPYUaiMO47Psga56oCACg&sqi=2&ved=0CDIQqwQ&bav=on.2,or.r_qf.&bvm=bv.48705608,d.Yms&fp=ccb626272f92d105&biw=1904&bih=841