That page allows you to download all S60 SDK-s in the S60 1st - S60 3rd FP1 range actually, just the listbox defaults to the latest one (S60 3rd FP1).
It gives the following details which is correct for N72:
Developer Platform S60 2nd Edition, Feature Pack 3
Operating System Symbian OS v8.1a
If you are talking about the "Recommended SDK(s)" section then it is available for other S60 2nd FP2 devices as well. For e.g: http://www.forum.nokia.com/devices/6680
Nokia Developer Wiki Moderation team
You are right there, N97 points you to the right SDK but theat's more of a coincidence at this point, the Nokia N97 SDK just happens to be the last one and thus the default selection in that page.