For old monitors, I use 1600x1200 and for widescreen I use 1920x1200. Any modern OS will scale it down smoothly to fit someone else's monitor. Scaling up will usually get blurrry, so i try to keep it at teh largest "normal" sizes for each type of monitor.
There's a chance of either black bars or cropping on some screens, but I don't think it would be too bad. Whatever the person uses to display the wallpaper should have a zoom mode that works for them.
But, have you seen this?
gizmodo.com/5132065/philips-ultra+widescreen-219-cinema-lcd-moves-the-letterbox-bars-to-the-side
(Drool...)