My understanding is like the 3.0 upgrade, all iPhone Apps will need to have a new api added and recompiled and then resubmitted to work with multitasking, not just the audio apps, but all apps otherwise they either cannot be multitasked or cannot be run in 4.0. That is a significant overhaul. Which means that many many apps that you use will need to release a 4.0 tested version prior to June 21st/June 24th.