There is an inconsistency between illustrator and the rest of the world (Photoshop / Bridge / Finder) regarding export resolutions.
When one exports a 100px board on Ai set at 300ppi the file info shows 422 x 422 i.e. 100 * 300 / 72 on Ps an export will show as 100 X 100 which makes sense and that’s how other programs view it.
Ok, this issue is due to pt === px in Ai whereas in Ps pt === px only if the ppi is set to 72.
It would be nice to do something about this for the exports.