Both ICS and iOS 5 were released at about the same time, iOS 5 is now the majority OS for iOS devices. On the other hand, ICS is available on about minuscule percentage of Android devices.
Software written for ICS won't work on the vast majority of devices and there is little incentive to write for ICS (which will keep hurting Android tablets).
Developers can start taking advantage of iOS 5 APIs today and incentive is growing. At this rate, iOS 6 will be the majority OS on iOS before ICS gets that title for Android.
That's how smart developers always operated. I remember when Id's Quake 1 first appeared ... I could play it on a 2 year old Pentium processor on MS-DOS 6.22, even though Windows 95 was capturing the headlights.
You can start taking advantage of ICS APIs today. It's more work because you have to test and workaround older versions too, but the thing that differentiates Android from other frameworks is that it was built with degradation in mind.
But no, that was clearly not Frasier's point at all. "With Android [...] even Google's own software [...] only runs on the absolute latest version." is a complaint that recent software isn't backwards compatible. And that's just wrong.