The real story here is not the UDID ban which we knew was coming (and is easily counter-able as demonstrated in the comments already), but the forced iPhone 5 support.
Now this wouldn't be an issue except that Apple doesn't allow you to support the iPhone 5 without targeting iOS 4.3 or higher. So this kills off support for iOS 3.1.3-4.2. This might not seem like such a bad thing, but if you're targeting certain demographics like kids (as I am), it cuts off a significant percentage (7% in my case) of users.
OTOH when developing for Apple platforms there's not a huge loss when developing only for iOS 6+ (85% - 90% of users), whereas on Android you're pretty much required to target very outdated versions of Android as well. For example we target Android versions starting with Froyo.
I don't think the lipo tool will ever be regarded as hack. It's pretty much required when supporting multiple architectures / instruction sets. At some point there will likely be a ARMv8 architecture (if it doesn't exist yet).
Also many libraries make use of lipo to create convenient static binaries that can be used both in the simulator as well as on the device.
Now this wouldn't be an issue except that Apple doesn't allow you to support the iPhone 5 without targeting iOS 4.3 or higher. So this kills off support for iOS 3.1.3-4.2. This might not seem like such a bad thing, but if you're targeting certain demographics like kids (as I am), it cuts off a significant percentage (7% in my case) of users.