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After running the script, go to viewport,
ctrl + mouse_wheel_up: Resolution Scale + 0.1
ctrl + mouse_wheel_down: Resolution Scale - 0.1
(Go to keymap settings, make sure there are no shortcut conflicts)

import bpy
from bpy.utils import register_class, unregister_class

class SCALE_RES_UP(bpy.types.Operator):
    bl_idname = "view3d.scale_res_up"
    bl_label = "Resolution Scale Up"

    def invoke(self, context, event):
        bpy.context.preferences.view.ui_scale += 0.1
        return {'FINISHED'}

class SCALE_RES_DN(bpy.types.Operator):
    bl_idname = "view3d.scale_res_dn"
    bl_label = "Resolution Scale Down"

    def invoke(self, context, event):
        bpy.context.preferences.view.ui_scale -= 0.1
        return {'FINISHED'}

classes = (SCALE_RES_UP, SCALE_RES_DN)
addon_keymaps = []
def register():
    for cls in classes: register_class(cls)

    # Add the hotkey
    wm = bpy.context.window_manager
    kc = wm.keyconfigs.addon
    if kc:
        km = wm.keyconfigs.addon.keymaps.new(name='3D View', space_type='VIEW_3D')
        kmi = km.keymap_items.new("view3d.scale_res_up", type='WHEELUPMOUSE', value='PRESS', ctrl=True)
        addon_keymaps.append((km, kmi))
        kmi = km.keymap_items.new("view3d.scale_res_dn", type='WHEELDOWNMOUSE', value='PRESS', ctrl=True)
        addon_keymaps.append((km, kmi))

def unregister():
    for cls in classes: unregister_class(cls)

    # Remove the hotkey
    for km, kmi in addon_keymaps:
        km.keymap_items.remove(kmi)
    addon_keymaps.clear()

if __name__ == "__main__":
    register()

Example to make a script to add-on: How to duplicate parented objects as one object