Apple has released Xcode 4.4 through the Mac App Store for all Macs running 10.7.4 and higher, including Mountain Lion. This application, on first launch, then installs the other Xcode tools. The command line tools can be installed separately through the Xcode preferences, in the Downloads section.
For my users who are developers, I wanted to include Xcode 4.4 in their new machine builds and also install the command line tools automatically. I also wanted to build one Xcode 4.4 installer that worked for both 10.7.x and 10.8.x. The Xcode 4.4 application itself runs fine on both Lion and Mountain Lion, but the command line tools are OS-specific.
To do this, I used a modified form of the methodology referenced in this post to repackage Xcode 4.4 for distribution without needing an Apple ID. See below the jump for the procedure.