iOS 27 supports the same iPhones as iOS 26, including the iPhone 11 and second-generation iPhone SE, making it the widest iOS release for device compatibility. watchOS 27 drops the Series 6, Series 7, Series 8, original Ultra, and second-generation SE, the steepest cuts in Apple Watch history.
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Summary by ByteBrief
iOS 27 Coming to Older iPhones May Be Apple's Winning Strategy