[Window00]
file=main.bmp
file_1024=main.bmp
size_mm=1024
window_size_ratio=1.000
position=0
visible=1
ident=main_panel
nomenu=1
window_size= 1.000, 1.000
window_pos= 0.000, 0.000
The actual size of main.bmp in this example is 1024 x 768 but that is not important. The size_mm= entry is 1024. Changing this would affect the position of the gauges on the panel. It should not affect how it actually displays in FS.
I've just spotted something. The file_1024= line in this CFG is unnecessary. You could try deleting it to see if that makes any difference.
PS. I don't think the screen resolution should make any difference to how a 2D panel displays. It's more likely to be a display setting or option in FSX or your display driver. The above panel displays perfectly on my wide-screen LCD monitor at its optimum resolution of 1440 x 900. The gauges look a bit squashed as it's automatically stretched to cover the screen.
