[Zigurd]

> Android 4.0+ is just much more mature than 2.3 in terms of UI and API.

Maturity is a very important point. Between 2.3 and 4.0, Android became scale-able across tablets and handsets, with unified APIs enabling a unified code-base.

Compared to that big change, dealing with API differences from Android 4.0 to 4.4 is a relatively small matter, comparable to testing for hardware capabilities (and often tied to hardware capabilities). You can test for the API version on the fly and keep a unified code base.