There's a lot of confusion re this issue. The reason I export at 96 dpi is that it gives the same size image as shown in XaraX on my PC.
For example, if you drag and drop the Owl image from the Xara photo images in the clip art section it imports at 575 x 615 pixels. If I want to retain this size for inclusion on a web page, then 96 dpi does exactly this. However if I export it at 72 dpi it's size is 413 x 461 pixels. Simaraly, if I export it at 600 dpi it's size is 3594 x 3844 pixels.
Basicaly, if you want to retain the same size of image that your viewing on your computer, export at 96 dpi. This ensures that it will import into html page at the same size you viewed it on YOUR monitor. (Of course it will resize on the same or different monitors with different resolutions)
I assume that mac monitors have a standard 72 dpi , thus the reason you get difference in image / drawing sizes when you import into Flash etc.
So yes, pixels are the way to look at images, but I always reduce an image to the required pixel size in XaraX, create a bitmap copy, and export this at 96 dpi.
Dell Vostro 200 / Intel Core Duo CPU E7200 @ 2.53 GHz / RAM 4 GB / ATI Radeon HD 2600 XT Dual Monitor / Vista Business