[robertskmiles]

Seems to me that this app doesn't use any advanced android features, so requiring android 4.0 is needlessly excluding a lot of potential customers.

Edit: Almost 60% of android users, in fact. [1]

[1]: http://developer.android.com/about/dashboards/index.html

[nemothekid]

In my experience, this usually occurs because you naively use a seemingly simple API function that only supports 4.0, but would take significant time to backport. (I've done this accidently with the DownloadManager API when I needed to support pre-Gingerbread apps).