Gingerbread looks like quite an impressive update with new features and
great optimizations!

Here's a link to the developer notes in more depth:
http://developer.android.com/sdk/android-2.3.html

I'm really excited about the power-saving optimizations, the UI refinements, and the built-in SIP stack (huge).

The power saving optimizations is very interesting. When the Tab gets hold of Gingerbread, it may indeed see a significant leap in battery life!

The UI refinements look really, really good. Based on the images, the UI looks far cleaners, sleeker, more refined and consistent. It pops a little more, which is very welcome. Based on the Romain Guy blog, it seems that 32-Bit colourspacing will be default for all apps, which will improve quality and decrease display latency by up to 3x (smoother UI, battery savings)!!!

I don't think people understand how huge the built in SIP stack is. By being built in and available directly via phones, it is the beginning of the end of carrier dependency. Look forward to MANY companies offering phone numbers specifically built towards this feature -- numbers which will work over WiFi, follow you between carriers, follow you around the world, and cost next to nothing to use.

I hope that Samsung plans to push Gingerbread to the Tab quickly. Something tells me that they will, as it will put them on more even footing with the upcoming competitors.

In the meantime, look for youtube videos of Gingerbread really soon, as Nexus One owners are ALREADY receiving their updates!