For top view, you can use style,

<style name="TopViewStyle">
    <item name="android:fitsSystemWindows">true</item>
    <item name="android:clipToPadding">true</item>
</style>

But the window flag still requires code to determine version support,

getWindow().addFlags(WindowManager.LayoutParams.FLAG_TRANSLUCENT_STATUS);

cannot be expressed in style, and style itself cannot make the difference in version identification.

activity_main.xml

<?xml version="1.0" encoding="utf-8"?>
<LinearLayout xmlns:android="http://schemas.android.com/apk/res/android"
    android:orientation="vertical" android:layout_width="match_parent"
    android:layout_height="match_parent">
    <TextView
        android:id="@+id/top_text_view"
        android:layout_width="match_parent"
        android:layout_height="wrap_content"
        style="@style/TopViewStyle"/>
    <TextView
        android:id="@+id/example_text_view"
        android:layout_width="match_parent"
        android:layout_height="wrap_content" />
</LinearLayout>

MainActivity.java

public class MainActivity extends Activity {

    @Override
    protected void onCreate(Bundle savedInstanceState) {
        super.onCreate(savedInstanceState);
        setContentView(R.layout.activity_main);
        if (Build.VERSION.SDK_INT >= Build.VERSION_CODES.KITKAT) {
            getWindow().addFlags(WindowManager.LayoutParams.FLAG_TRANSLUCENT_STATUS);
        }
    }

}

My own solution: https://coding.net/u/tianshaokai/p/MaterialDesignDemo/git
Two ways to implement Material Design in lower versions
https://github.com/Witype/ SystemBarTintDemo
https://github.com/Witype/ToolbarStatusDemo

It is very simple to implement status bar immersion, and you only need to define the following theme in
under values-v19 through style configuration styles.xml, and determine the application theme as this theme in Manifest.xml.

<style name="AppTheme" parent="android:Theme.Holo.Light.NoActionBar">
    <item name="android:windowTranslucentStatus">true</item>
    <item name="android:windowTranslucentNavigation">false</item>
</style>

android:windowTranslucentStatus means the status bar is transparent
android:windowTranslucentNavigation means the navigation bar (virtual button bar) is transparent

Immersion is a trivial matter. The key trouble lies in the changes in the layout of layout and the optimization of fitsSystemWindows.
I tell you from experience that SystemBarTint is already the simplest solution.