Firstly, no developer would be able to make a kernel (at least a competent and GPL compliant one) until Acer has dropped the Kernel Source for the ICS update.
Secondly, it remains to be seen whether the Tegra 2 drivers indeed work with the v3.0 Kernel as the ICS update for the Xoom still uses a 2.6.39 kernel.
And for a bonus third, the 3.0 version of the Linux kernel is NOT the same with a different version number, it carries on with the same updates/bug fixes from previous releases for sure, but is not the same as previous kernel versions.
Current Phone: HTC One X/Tegra 3/Black/IceColdJelly AOKP 0.7
Current Tab: The Venerable HP Touchpad/OaTs Latests/
Laid To Rest: Nexus S/HTC Desire/Archos A101/Acer A100