The purpose
This makes it appear as though the screen resolution has been changed on an Android device.
To be precise, it seems that the DevicePixelRatio is what is actually being changed, not the resolution itself. Specifically, this alters the size of app elements (like buttons) and text, and it’s particularly noticeable in browsers. Note that some apps, such as full-screen games, may not be affected.
Warning: There is a possibility that this could cause serious problems, such as buttons becoming unresponsive. Please proceed at your own risk.
Environment
I have confirmed that this setting is available on Android 14 and 15.
(Note that it may not be possible to change this on all models.)
How to change
Displaying Developer Options
This section explains how to display the Developer options.
Please refer to the article below for instructions.
Change setting
Open Developer options.

Turn on Developer options.
Scroll down to the “Drawing” section and find the Smallest width item. (This is usually located a bit below the middle of the screen.)
Be sure to write down the original value so you can easily revert to the original settings later.
You can think of this value as the horizontal resolution.
Result
Here are the results of the changes on a Pixel 7 Pro.
You can see that when you decrease the value, the text gets smaller, and when you increase it, the text gets larger. Looking at the address bar, you can tell that this affects not only HTML but also the size of the app’s GUI.
When the value was set to 500, the article’s display method also changed, which suggests the device was detected as a PC.
Smallest width 411(Default):

Smallest width 350:

Smallest width 500:

comment