Vast majority of the people with iOS12 will update. Also, at least on the announcement page, there seems to be no mention of iOS13 required for running apps using SwiftUI. Up until Swift 5 the whole runtime library needed to be shipped with the app and it is quite possible that a SwiftUI library could be shipped and run on iOS12.
Edit: On Apple developer forums I've read that the library is annotated with iOS13 requirement.
Yeah, I agree that Apple should have added at least one version worth of backwards compatibility if they want to see quick adoption. I suppose one could hide the whole view in defines and lug two implementations but that is not much better than waiting for one year.
Edit: On Apple developer forums I've read that the library is annotated with iOS13 requirement.