It is indeed true that a perceived need for 300 ppi in a print is very dependent upon the distance from which a print is viewed...viewed from 10" away might need 300ppi, but if you are standing 40" away from a 20" x 30" print, the limitations of human visual acuity might well make a less number acceptable...the human eye cannot detect anything smaller than one half minute of arc and so smaller pixel size (more pixels per inch) are not detected by the human eye.
At 6 metres or 20 feet, a human eye with that performance is able to separate contours that are approximately 1.75 mm apart, if ihe/she has 20/20 vision (US measurement of visual acuity)...
- 0.875 mm limit at 10',
- 0.437 mm limit at 5',
- 0.219mm limit at 2.5'
We need only recall seeing billboards from our cars...the image looks good, but if you were the person mounting the image he would see blocky looking enlarged pixels.
At a viewing distance of 30", human visual acuity limit is exceeded by anything more than 232 ppi on the print, at 60" viewing distance human visual acuity is exceeded by more than 161 ppi on the print