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Help Required in Selecting appropriate Development kit for android

Hi,
I'm a new embedded system designer and know very little about android embedded development boards/kits. The task assigned to me is to search for a suitable android development kit which mainly focuses on enabling usb host capability in earlier versions of android. For that, i am required to test the capability for all android versions before honeycomb and later android versions. My questions are:

Can any one point me to a development kit that has the capability of running multiple android versions/kernels?

Drivers or any other customization performed on ABC kit will also work for any XYZ smartphone or tablet? or kit's hardware should be the same as is for tablet or mobile for which i intend to customize the hardware?
Regards
I am Nisar