As a developer, I have to say that I develop for iOS first. There are many reasons for this (I actually like Android better for personal use).
The fragmentation of the Android platform is ridiculous. Not only do you have to worry about processors, screen ratio, resolution and anything else hardware related... you also have to worry about fragmentation of the operating system. Some people might have gingerbread and haven't upgraded to ice cream sandwich yet. And perhaps their phone can't handle the newest version. On top of that users may not have enough technical knowledge to fix it.
This results in consumers blaming your product. It doesn't work on their phone, this app sucks, the company sucks, etc.
However, releasing on iOS... you only have to worry about a couple of configurations of phone (you can even stipulate that your app only works on 3GS or 4 and above or whatever) and a few different screen ratios/resolutions. It's even okay to force the user to upgrade to the latest version of iOS. Which is simple to do.
This results in people (hopefully) enjoying your app and getting your company and products a fan base. Then when you port it to Android... if the app doesn't work on their phone and they do a search they'll find good reviews, testimonials, etc and blame their phone instead of the developer.