I'm curious if anyone has seen any guidance/best practices on developing web parts that can work for both SP2007 & SP2010 with minimal conversion? They wouldn't take advantage of any new 2010 functionality. Rather, I'm thinking about forward migration - taking parts written for 2007 and ensuring that they can run on 2010. Recompilation to target new SP DLLs is OK but I'd rather not maintain two completely separate code branches.
Thanks!