With Google I/O just around the corner we can expect to see a final build on Android N. For now Google has not revealed a tasty treats name or build number for Android N. OEM developers are already working on their own builds of Android N featuring their proprietary skin overlays. Samsung made mention of the version number earlier in release notes for the Multiwindow SDK.
In the Change History Samsung labled Android N as "7.0". With the developer preview of Android N not really seeming like a major overhaul it makes you wonder why Android wouldn't be giving the version a more incremental version Number (ie ICS 4.0 to KK 4.4). Maybe Google has decided to simplify the numbering system of the updates. Then again this could be an educated guess on Samsung's part.
via SamMobile