In the "Layout" menu of the new abstract designer are two entries with HTC Wildfire 320x240 resolution and scale = 1. I think that should be scale = 0.75
I have still a Vodafone 845 at home with nearly same screen size and 240x320 resolution too. I will test what GetDeviceLayoutValues returns but I'm pretty shure that it will have a scale of 0.75 because all b4a apps scale correctly on this device.