It's actually more of a nightmare. The Nexus 10 resolution basically made every other Android tablet released obsolete.

Should devs optimized for this extremely rare (as of now) resolution and forgo every other Android tablet out there?

Or go the other way and have things look like crap on this high res display?
Resolution (or perhaps I should say pixel-density) independent development is the way to go I think. Apple's approach of maintaining a strict aspect ratio and always doubling the pixel density across all devices makes it simple to design for both high and low-PPI devices.
You can pretty much see Google taking the same approach as Apple here:
MacBook versus Retina Macbook:
13" 1280 x 800 => 2560 x 1600
15" 1440 x 900 => 2880 x 1800
iPad versus Retina iPad:
1024 x 768 => 2048 x 1536
iPhone versus Retina iPhone (< 5):
320 x 480 => 640 x 960
Pretty much the only time Apple deviated was switching to the 16:9 aspect ratio on the iPhone 5. (1136 : 640 is effectively a 16 : 9 aspect ratio). Otherwise you'll notice that all they are doing is a simple doubling of all dimensions (effectively quadrupling the number of pixels).
The Nexus 7 and Nexus 10 are identical in terms of PPI doubling when you look at the 13" non-Retina Macbook Pro versus the 13" Retina Macbook Pro.
Ultimately, the
effective screen area is the non-retina resolution. This is why the "best for Retina" mode on the Retina Macbooks is 1280x800 / 1440 x 900 - because this is the actual "screen area" available, but making everything
twice as sharp. Android tablet developers should simply cater for a 1280 x 800 "effective screen area", but create graphical assets for normal and double PPI, similar to how Apple does it. This makes it easy for iOS retina developers to migrate to the Android platform.