In Lightroom 2.0, I've found that "some" images may benefit from setting a higher PPI setting in Lightroom and then let LR 2 do the output sharpening at that high resolution. Generally, only a 50% or so increase would show any benefit and only on a few images with a LOT of super high frequency textural detail (and I mean super high frequency and it only helps a "bit"). And, that's only with images with enough base resolution to work with.
So, going from 300>360 or 360>480 may show better high frequency detail...but trying to go from 180>480 is a waste of time.