A skin will not destroy the device.
You misunderstood.
Skin Dimka WA P.1.7.4 for WinCE has resolution 480_234 .
On android :
m1=400..480,196..320,"480_272"
m2=234..320,400..480,"480_272"
This means that resolution 480_234 use folder 480_272.
Any skin for android containing 480_272 folder can be used on your resolution.
But wich device with 480_234 resolution cost 350 E ?