Not necessarily but you can see code below. If you are targeting low res iPads and Low res iPhones you would have one set of icons for each. So if you are targeting iPad retina and iPhone retina that is on set of icons too so if you have an image called car.png and car@2x.png you would have 2 icons that cover all 4 models mentioned.
You can of course have images specific for iPad as the screen is larger then in your logic you would show either or depending on the device idiom..like below
if ([[UIDevice currentDevice] userInterfaceIdiom] == UIUserInterfaceIdiomPhone) {
UIImage *car = [UIImage imageNamed: @"Car.png"];
UIImageView *carImage = [[UIImageView alloc]initWithImage:car];
}
else {
UIImage *carLarge = [UIImage imageNamed: @"CarLarge.png"];
UIImageView *carImage = [[UIImageView alloc]initWithImage:carLarge];
}