No I don't really think anyone needs to support XP anymore, it's been too many years.
Let's take Steam for example, now obviously not all the people use Steam but a lot of people who play videogames do have it installed so according to Steam stats, this is how Windows stands.
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http://store.steampowered.com/hwsurvey/?platform=pc
Steam doesn't account for all of Windows XP world wide 25% of PC's world wide still run Windows XP like ATM's, businesses, (Where I work they had Windows 7 before I got hired but my moms job upgraded to Windows 7 like only a year ago 3rd world countries like China and India use Windows XP a lot. China is the land of Windows XP) government agencies, and schools. Epic Games is going to add Windows XP support to Unreal Engine 4 with OpenGL they will probably add DirectX 9 support I messaged them about it they are exploring it cause they know a lot of PC gamers play only on Windows XP especially those PC gamers who play 10+ year old video games and don't want to upgrade to Windows Vista or Windows 7 and play video games that run on DirectX 10 and DirectX 11.
I mean I got a PC that has Windows XP installed to play video games that have Windows XP support on it while my main PC that I am typing on right now is Windows 7. I know a lot of old video games that are sold on Steam support Windows 7 now as well as on gog.com but I like to play on Windows XP from time to time you know nostalgia feelings.
I only purchase video games that have Windows XP, Windows Vista, Windows 7, Windows 8, and Windows 8.1 support if Windows XP, Windows Vista, and Windows 7 support is missing I will not purchase support for all 5 Windows versions are needed for me to purchase PC versions of video games. It's just the way I am LOL. So DirectX 9 support is needed heck both DirectX 9 and OpenGL support would be great.
Windows XP is still good to use and Nvidia said they will improve DirectX 9 more than ever before DirectX 9 is gonna lack what DirectX 11 has like tessellation, etc though. Support for Windows ME and below and DirectX 8 and below now those should not be supported any more.