This is my latest workpiece. Comments and critics is welcome. Modeled in Maya and mudbox. Tris:1400 Diffuse, Spec, Normal ( 1024*1024 each) HighPoly LowPoly Textures
Sorry I can't be of much more help, as I've never used UVDeluxe really, but I think you might be over-thinking the tutorial. The value 204 seems pretty arbitrary. If you weren't following a tutorial you would determine your own pixel density based on the requirements of your project, similarly to how you would decide on…