Not sure about which directory structure works best, but as for falling back, it tries to go to the most specific device first, then will fallback to the desktop html if not found. So an iPad will go to the tablet, if there's no view for that, should it fall back to mobile, or to desktop?
That and figuring out the best directory structure for this would be a good idea. I guess we'd have to get more opinions on the matter. Maybe Massimo has a preference? :)
