It seems that Samsung is still being unclear about its plans, as it says; a full update to Android 4.0 Ice Cream Sandwich for the 7-inch Galaxy Tab and Galaxy S is not possible because of hardware restrictions in the form of an inadequate RAM and ROM that make it insufficient to run Android 4.0 with Samsung’s TouchWiz UI. Some rumors hit on the web that Samsung Galaxy S may come with a "value pack" updates in place of the full version of Android Ice Cream Sandwich. However, any comment beyond that prepared statement would not be given by the company.
As per reports, Galaxy S will receive executions like enhanced web browsing, multi-tasking, innovative widgets, etc. with this Value Pack update to bring the user experience as close as probable to Ice Cream Sandwich. But, Galaxy S will still run on Android 2.3 instead of Android 4.0. Galaxy S and Nexus S have similar hardware specifications but Nexus S is getting the Ice Cream Sandwich upgrade. It seems that Samsung are cutting the abilities of the Galaxy S, due to its TouchWiz UI.
An analogous strategy for Samsung Wave 525 and Wave 533 devices has been adopted by Samsung. Samsung assured to provide a Value Pack upgrade in place of bada 2.0. This Value Pack endeavors to offer the same bada 2.0 user experience and service to the extent that probable irrespective of the hardware restrictions.