I actually almost want to say using the traditional reset.css is the best... I find no problems with compatibility in my mobile apps. However, I am developing these apps using the jQuery mobile framework.
So I guess it's really conditional as to what kind of tools you are using. Phonegap doesn't seem to have any problems compiling my code into all OS. And viewing my source code in emulators looks perfectly fine...
So I really don't see the point of a boilerplate unless you are trying to achieve polyfills.