I only know of a programmatical answer.
As this question indicates, you can use
PackageManager pm = context.getPackageManager();
return pm.hasSystemFeature(PackageManager.FEATURE_CAMERA);
This returns false if the device has no back facing camera (so false on the Nexus 7)
the flag
FEATURE_CAMERA_FRONT
will still be true instead. So you can use this test on launch of your first activity, along with a big warning in your app description.
However, I don't know of a way to use the manifest to exclude the devices on this criteria, short of manually excluding devices.
Edit: another question linked as related points out this uses-feature flag for the manifest:
<uses-feature android:name="android.hardware.camera" android:required="false"/>
According to the docs:
The application uses the device's camera. If the device supports multiple cameras, the application uses the camera that facing away from the screen.
So it's a bit ambiguous for front-facing only devices.