Will the Xoom get Ice Cream Sandwich, and will it be the first tablet to have it?
It's sort of a fading memory (already), but Google did buy Motorola Mobility (which includes those units responsible for the Xoom), so one might think that the Xoom would be the first (aka guinea pig) for testing out ISC-for-tablets.
They've got 3.2.2 running well on the Xoom at this point (are the Samsung 10.1s still on 3.1?), so it would seem that most of the critical hardware-OS interactions are already well known and accounted for.
I'd say it looks pretty good for the Xoom getting it, and getting it early, as it appears that ICS is based on Honeycomb, with provisions for scaling-down to run on a phone.