Apple Explains why iOS 18.7.3 is only available to some users still on iOS 18
So I contacted Apple and they confirmed that iOS 18.7.3 is only available for devices not eligible for iOS 26.2
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So the next question that a user might ask would be what iPhones will iOS 18.7.3 support?
That would be iPhones that do support iOS 18, but do not support iOS 26.
It's a limited list.......the iPhone Xs, iPhone Xs Max and iPhone Xr.