Take accessing contacts in android android.jar for versions 1.6 has People.CONTENT_URI for invoking contacts related info whereas in later versions we need to have api suppo
Best practice (though not for Android, but for J2ME) to my knowledge is to use preprocessing C/C++ styled statements, like:
//#if S40
...
//#else
...
//#endif
Some IDE's support these kind of preprocessing, e.g. Netbeans. To my knowledge Eclipse has some plugins to enable preprocessing also. I don't really know are they applicable to Android development. Try to google yourself.