I think it's worse than just a coating issue. Try this test.
Using a photo editing gprogram such as Photoshop, create a picture that contains a full screen gradient from white to black. Sync that to your iPhone/iPod Touch and view it.
You'll see a very regular gradient across the screen until you get to the black limit. Here it will appear lighter than the almost black portion of the gradient right next to it. In fact, it appears the same shade as the portion of the screen not showing the picture.
This leads me to suspect that there is some power conservation going one with black pixels that they don't have quite right yet. I think a low-level driver tweek could fix this for all of us. Just exclude the black limit color from display. I.e., if the color of black is 0, then display the color 1. This ends up looking blacker on our screens than absolute black does anyway.
You see this same issue when watching a widescreen movie. You'll notice that the black bands above and below the screen image are not black but a dark grey. The same dark grey that is shown when an absolute black appears in a photo or movie.
Apple, you REALLY need to fix this. And I don't think a unit swap is going to do the job with what I expain above. Not is you handle the pixels the same way in software.