Apple has an example of how to do this, specifically making a 2.x-compatible app that uses MFMailComposeViewController….
http://developer.apple.com/iphone/library/samplecode/MailComposer/index.html
the answer involves compiling with the 3.0 SDK, setting the deployment target to 2.x, ensuring that the 3.0 frameworks are marked as “weak” references, and then doing the right thing to make your code work if you’re on a device where the new frameworks aren’t present.