Do you have an example to show the difference in performance?
C2's scale future works pretty well in fitting it's games on different screen sizes.
The only performance issue I can imagine is in the amount of ram needed for the sprites. Adding more sprites would make that even worse.
You could choose to make two versions of your game, a normal and a HD one, most code could just be copied, all you'd have to do is change the graphics.
But as I said before, if you just take into account how much ram you are using with your graphics, you could just use C2's scale option.