Ice Cream Sandwich is going to be revealed with the Nexus Prime on October 19th. The Nexus Prime is rumored to be Samsung built, meaning that the Samsung Mobile team has had plenty of hands on time with the Ice Cream Sandwich code. I am confident that we will see an official update from Samsung with ICS on-board, but it will not be any time soon.
Devices usually get one to two big software updates from manufactures. The Galaxy Tab 10.1 has received one, Touchwiz UX, but it was not an update to Android core so I do not suspect it will count. It was the software that Samsung had hoped to launch with day one. Samsung has yet to release an update to Honeycomb 3.2, from 3.1, but that is because 3.2 mainly brings support for smaller screen sizes.
The original Galaxy Tab got one major software update from Froyo 2.2 to Gingerbread 2.3 but it took many, many months to be released. I suspect the same thing will happen with the Galaxy Tab 10.1 and other second generation Galaxy Tabs. Sadly the original never got an official version of Honeycomb or even a hacked version worth using because Honeycomb’s source was never released. Ice Cream Sandwich’s source should be released to the public though and ROM makers will be able to throw something together sooner than Samsung will. We might even see an Ice Cream Sandwich ROM on the original Galaxy Tab. Wouldn’t that be something?
We currently do not know what Ice Cream Sandwich will bring as far as features, but it will combine Honeycomb and Gingerbread smoothly and hopefully bring APIs for app developers to build for both tablets and phones simultaneously. We will find out exactly what is in store for Ice Cream Sandwich soon enough though.