Sort of. As Nathan Olivarez-Giles notes in Wired:
Google isn’t taking the step of asking developers to make separate phone and tablet versions of their apps, as Apple has done, but this effort is still notable and long overdue. While Apple proudly touts that more than 250,000 apps have been built specifically for the iPad, Google has declined to say just how many tablet-specific apps exist for Android and has instead boasted about its ecosystem of apps built to run on both phones and tablets. But the result of that has mostly been a lot of Android phone apps awkwardly stretched to fit larger tablet screens. Big-name apps such as Twitter, Facebook and Rdio all exhibit these problems.
This is so obvious, so why hasn’t Google been doing this all along? Hard to know for sure. Perhaps Google just bet that consumers would be just as happy with scaled-up smartphone apps as tablet-specific apps. (And bet poorly, of course.)
Or, perhaps more likely, they didn’t want to add to their own fragmentation nightmare. With the iPad, there is only one screen size (9.7”) with two possible resolutions (Retina and non-Retina). That is likely to change soon with a 7.85” iPad “Mini”, but the resolution will be the same as the non-Retina bigger iPad. In other words, developers won’t have to do any more work than they already have been doing to target the older iPads.
The Android tablet situation — big surprise — is much more of a clusterfuck. There are already a wide-range of screen sizes. And resolutions. And machines of varying speed/power. Some of these are Google-supported (Nexus 7), some are not (Kindle Fire).
Perhaps Google is lucky that none of them have sold particularly well (at least compared to the iPad) just yet. That gives them an easy excuse for the complete and utter lack of tablet apps.