Also note.. there will be huge overlap on the devices too.
ie: Similar dev and runtime environment; differing versions of things for sure, but still Linux and SDL for most people, and ARM based for ASM and so forth.
ie: A lot of GP2X code will run pretty quickly on the Pandora (minor porting issues), and vice versa.. clever devs will use a simple machine HAL layer so code will run on both.. just faster on the Pandora.
Obviously folks might use OpenGL/ES, or do more features on the Pandora, or do lazy easy ports since it is so much faster.. but the point is.. a lot of people who have a GP2x and a Pandora wll dev for both.
After all.. it is easy, so why not?
jeff