Entropy and Chasmodo have said it all !!
The defective firmware came with our devices, on the controller of the eMMC, not with the ICS rom, but the ICS kernel has some unique feature that can trigger the problem on the chip, which dosen't happen on the GB kernel or I9100 rev 4!
So, unless Samsung release a fix to wipe the chip and reinstall every thing again (which I doubt, and if it happens probably will have to be done on Samsung's autorized support centers) we will always have a defective chip, because of the firmware in it.
People who have bricked using Odin is because they wipe just before enter download mode to flash with Odin.
If someone are on ICS and not bricked is because the eMMC controller is not afected by the kernel yet, but when he (or she) wipe before going to dowload, that wipe bricks the fone. So, even if this person dosen't go to download mode with Odin, the fone will not reboot, because it is already bricked. The wipe did the brick, not Odin.
It doesn't happen 100% of the times, but has high chances to happen !