It can be difficult to decide which versions of the OS to support when a new version is released. As I was unable to attend WWDC I haven't seen all the new APIs but it certainly appears from what I have read that there are some large changes in some areas. Probably not all, but certainly some, of the new APIs will be applicable to any application going forward and so it becomes a question of how much work the developer wants to put in to supporting Tiger. There are already numerous applications that only run under Tiger so I don't think Panther is a consideration for new development. Then there is the line of thinking that if the user won't even upgrade their OS is it likely they will pay for your software? I think if there are enough compelling features you will add to your applications under Leopard that would require a lot of re-inventing to support under Tiger that it is fine to only provide thse features under Leopard. Perhaps branch and continue the Tiger support only with maintenance releases and place all new development into the Leopard branch.