Actually it is easier. The nexus 7 2012 and 2013 are exactly the same. They both should have been updated together.
I do software development, I know how sdlc works.
Exactly the same? There are several hardware differences between the 2012 and 2013 models of the Nexus 7 that can impact software development. Just the use of two different processors (Tegra 3 vs Snapdragon S4 Pro) can be enough to delay the development of software for one versus the other.