The 47% is probably practically everyone, of course. In Romney's put-down he said, "These are people who pay no income tax." Well, I paid no income tax when I was young, working in fast food, living on student loans, and going to school. And I may pay no income tax again when I retire. Practically everyone moves in and out of that 47% Romney said were "dependent on government" and "should take personal responsibility and care for their lives."
2. It's a mix of sour grapes, dishonesty, and incompetence, imo
Yeah, I agree he wanted to put us down. But there is more to it. Romney can't get Obama voter votes, so Obama voters must be bad people. He just lies outright about us. Not unusual for him to lie. And then he recruits the 47% statistic to help sell the lie. It's insulting many levels. He incompetently hits people who would have been his supporters. He hits Democrats. Even most of the rich people in the room probably felt he was insulting their intelligence with a dishonest pitch.
I've worked hard and paid federal tax since I was a kid and for him to say i will "never take personal responsibility" because I'm a Democrat--fuck you Mitt! Even worse is the insult to people who work multiple jobs at low wages to get by and he tells them they will never take personal responsibility.