My comment has an absolute TECHNICAL basis in reality, first the SCH-I905 is not parts identical to any other 10.1 size in the family tree and the Samsung wifi only as an example is not system burdoned with a broadband modem and GPS locator and SIM card.
The screen is totally different and is calibrated different as well with a higher white point calibration that lends enhanced gamma but quicker battery drain.
And when you upgrade to ICS you will be taxing the Tegra 2 tab even further than its limits so you will have periodic response I/o delay, HD video jitter and stutter, even greater battery drain so fewer operable hours between charge, and you will not be able to appreciate the added benefits.
Ooh but you will have some cool wall papers and menus sweeping to play with. Enjoy.
4.0 ICS and 4.1 JB is designed for newer chipsets like the quad core Tegra3 which Btw was simultaneously manufactured with the Tegra 2 and was quickly released soon thereafter..how and why?... the early Tegra 2 10.1 adopters more than made up for a sweet profit negating the extra Tegra3 manufacturing added cost.
Sent from my SCH-I905 using xda app-developers app