At the time of writing, iOS 6 has been available for about 3 months.
In the proposal-phase of a new iOS project, the client asks for backwards compatibility of the app involved, all the way back to iOS 4.0. With the current timeline this app is scheduled to be launched in september 2013, close to the probable release of the next iOS version (most likely 7.0).
My gut tells me it's ridiculous to support iOS 4.0, and senseless to support iOS 5.0 for this project. By september 2013 the majority of all app-savvy iOS users will either own an iOS-6-only device (like iPhone 5, iPad 4/mini) or will have upgraded to the latest iOS version. In addition to the statistics, I have the feeling that the people left on prior iOS versions will probably not be on the prowl for the latest and greatest apps anyway, therefore not of interest to the client.
However, these are guesses at best, and I'm having difficulty backing up my guesses with solid references by authoritative sources.
Do you know of authoritative sources (like Apple or major app studios) voicing their opinion on backwards compatibility for iOS and could you provide one or more links?
I'll award the most authoritative question with the 'correct answer' check mark.