Android ICS v4 was build upon kernel v3 and also the framework (api's)
It provides some elemental changes over Gingerbread like HWA of the gui so in plain words it takes the burden off the cpu and uses the gpu like Nvidia VDPAU (Video Decode and Presentation API for Unix)
And Windows DXVA V2
Hardware-accelerated 2D drawing
All Android-powered devices running Android 4.0 are required to support hardware-accelerated 2D drawing. Developers can take advantage of this to add great UI effects while maintaining optimal performance on high-resolution screens, even on phones. For example, developers can rely on accelerated scaling, rotation, and other 2D operations, as well as accelerated UI components such as TextureView and compositing modes such as filtering, blending, and opacity.
As everyone thinks that no changes where made on kernel transportation to v3 from 2.6, later on many arm optimizations where sync to git from different sources that help to make the v3 kernel more feature full over v2.6.
Linaro is pushing more and more advancements to the git for v3.
Ubuntu decided to support arm hardware in Server and Userbase because of those changes.
They are putting out a Plasma tablet with Arm Cortex A9 cpu 512mb Ram with kde Plasma interface as well as pushing theirs code onto the git also.
So in the v3 kernel we see things done right.
Another proof that kernel v3 done miracles to arm is the XBMC project.
Now we have an xbmc version for arm also.
This is no coincidence at all.