I don't understand what you guys are doing.
Here's the steps you need to follow:

A)
0- Back up all your media to your PC (movies, videos, photos, pictures, documents, music, voice recordings, etc etc)
1- Back up all your personal files (contacts, sms, call log, apn)
2- Root Gingerbread ROM (CF-Root, doesn't increase flash counter, no Triangle)
3- Back up all your Apps (Titanium BackUp Free)
4- Back up your EFS system folder (has imei etc, just to be safe)
5- Back up everything NANDROID

Then: Step B
-UnRoot the Gingerbread ROM (don't hide it and risk a buggy update)
-Apply the OTA to Official Samsung ICS (4.0.3)
-Use PC Odin to flash a SAFE (TouchWizz) kernel, choices include:
--Franco (v5), Speedmod
-Reboot
-TriangleAway (reset counter)

Now you have official Samsung TouchWizz ROM, Android 4.0.3, cwm recovery, safe Samsung kernel with root and busybox.

Finalize Official Samsung ICS Update: Step C
-Test if everything works
-Do a NANDROID backup (now you have TouchWizz ICS backed up, if you want S Pen/TWizz Apps)
-Issue updates for any Apps
-Back Up your Apps again with Titanium BackUp (for the ICS Samsung Apps)
-Restore all your media (after you nandroid, so its not too bloated)

And hopefully that will be a "good enough" experience for you, otherwise proceed below.

And if you want a better experience: Step D
--Use CWM to flash the (AOSP) ROM of your choice from recovery (eg ParanoidAndroid)
-Wipe wipe wipe (Dalvik, cache, factory reset)
-Use CWM to flash a SAFE (AOSP) kernel, choices include:
--Thor(v15), XPLODWILD, DAFUQ, or updated CF-kernel
-Fix permissions
-Reboot

Now you have a Pure Google/Stock experience, Android 4.0.4, cwm recovery, custom ROM and custom KERNEL with root and busybox.

Finalize your custom firmware: Step E
-(Optional) From CWM, flash Google Apps (Play Store etc) if they aren't included in the rom (most roms have it pre-installed)

-Download Titanium BackUp from Play Store
-Restore all your apps
-Restore all your personal files (contacts, sms, call log) (apn only if necessary)
-Test if everything works
--Play around with the ROM (features etc) and the KERNEL (test O'C, U'V, Stability and Battery Life)
-Nandroid backup (if you want)
-Restore all your media (after you nandroid, so its not too bloated)

By now, you've graduated Android 101, you should be able to do many other things, otherwise have the capacity to learn them