Backward compatibility: which older osm-file versions can still be imported by newest OpenStudio release ?

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Yes OpenStudio will update older osm files to the current version.

In particular, OpenStudio models (.osm) and components (.osc) made with previous versions of OpenStudio Version 0.7.0 or newer can be updated to the latest version.

There is usually no information loss when importing older versions, and only rarely is information removed. Sometimes information is added and/or changed, usually when EnergyPlus inputs themselves change between versions.

Obviously the older the osm file you want to translate, the greater the risk of information changing more than you expect.

Translating from 1.4.0 -> 1.7.0 is straightforward and only removes TimeDependentValuation from the OSM.