Yes, the goal was to upstream the necessary board files and drivers (where necessary,) which meant taking the 2.6.32 sources and cherry picking all the useful bits. Unfortunately this also requires a lot of work as things like the sound driver need to be rewritten, then you have to test it and make sure it works.

Minimum, iirc, is 2.6.35 but the "official" minimum for tablet/smartphone was 2.6.37 or newer. Verygreen's goal was upstreaming in general, and wanted to run Fedora on it, so our goals mostly aligned.