I'm having trouble finding info right now; it might still be too early. But I'm curious if developers will be able to easily write an application that can target both the ARM and Intel versions of the tablet.
I would guess that the ARM version of Windows will come with near full .NET support and that VS2012 would have new templates that can target both device types, no?
Is this what you are looking for?
Metro style apps in the Windows Store can support both WOA and Windows 8 on x86/64. Developers wishing to target WOA do so by writing applications for the WinRT (Windows APIs for building Metro style apps) using the new Visual Studio 11 tools in a variety of languages, including C#/VB/XAML and Jscript/ HTML5. Native code targeting WinRT is also supported using C and C++, which can be targeted across architectures and distributed through the Windows Store. WOA does not support running, emulating, or porting existing x86/64 desktop apps. Code that uses only system or OS services from WinRT can be used within an app and distributed through the Windows Store for both WOA and x86/64. Consumers obtain all software, including device drivers, through the Windows Store and Microsoft Update or Windows Update.
来源：https://stackoverflow.com/questions/11104657/microsoft-surface-tablet-writing-apps-for-both-devices