Whether you admit it or not, there is a difference between phone that are entry level at the outset, and those become so after time and only due to subsidization. Entry level phones that are designed as such are not built to last, or provide a seamless user experience. Unless you're truly telling me that if you put an entry level phone running gingerbread and an iPhone 3gs you wouldn't be able to tell the difference. This discussion isn't even about the entry level capabilities of old iPhones, which retain their quality as all apple products do. If you don't recall, we're talking about entry level gingerbread vs. windows phone 8.
As for my empirical data, I hope the IDC is reliable enough for you.
Yes, these statistics aren't for users that solely have entry level phones. Actually, its even more damning for your argument that these are general usage statistics. All that most people use their smartphones for is precisely what I said: web browsing, email, social networking and other uses which are supported by both gingerbread and windows phone 8. So then once again the discussion comes down to how well each platform does those things. Windows phone wins. Which isn't really even saying much, because the only victory here is over entry level gingerbread, which even though you're not using, you want to defend.