Debian isn't lowering priority on Linux 2.4 work but individual people are.
I am one of the people who do work on 2.4 for debian,
I won't raise the hands of others.
Personally my focus is 2.4.27, because that is what will go into sarge and right now I don't have the time to do 2.4.27 and 2.4.28. And to be honest I think that any surplus time would be best spent working on 2.6 as that is a mountain of work.
The reason kernel-source-2.4.28 is unfinished is because I'm waiting for Herbert Xu to release an IPsec patch for 2.4.28. Once that happens we can see about getting it in the archive and tested.
Hope this status update quells any other concerns..
-- Joshua Kwan
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