There seems to be rumors surfacing that point to Android 2.3 being the upcoming Gingerbread release.
http://www.androidcentral.com/will-g...-be-android-23

This may have quite a bit of significance for the Tab. But I'll spare you my wandering speculations as there is simply not enough information.

I will say this, though: I just *hope* that there isn't a minimum hardware requirement (ie. resolution) for Android v3 that alienates the Tab and other devices. I hope that the Android OS continues to be device independent; a strategy that works very well for traditional computers.

Other than that, I'm very excited to see what A3 brings. Something tells me that the bulk of the UI changes will be released with A3. But from a developer perspective, I wish Google would modularize the UI already, as there's zero need for an OS revision for UI upgrades!

I also hope that A3 brings with it Chrome so that it can double as a 'ChromeOS' terminal. I believe -- deep, deep in my pants -- that web apps that perform as well as native apps is a killer feature and a game changer. Chrome OS offers this, but Android can transition to this as well, but offering Chrome.