When using DEVICE WIDTH, the real width (not height) of the devices is reported. For example, a iphone will report 320px width even when in landscape mode (480px wide). Therefore you do not need the DO NOT LIE statement.
Notice how differently the font sizes are across devices. We will fix that as we move along.
Phones are the same regardless of orientation.
Tablets are the same regardless of orientation.
Computers are the same regardless of browser width.
This technique does not work with the Multiscreen preview of Dreamweaver.