Ok OS starting with 3.0 is tablet version. 3.0 Honeycomb is specifically for tablets. When Honeycomb is upgraded to whatever it will be, we should expect it to be 3.1 or something along that line. I highly doubt that the new phone OS will be 4.0, if it was it would have to be different in a "revolutionary" way, because 4.0 indicates a whole new strain. More than likely it will be 2.4 or something in the 2.X family.
Nonetheless, it will not be 3.X because the 3.X is a tablet line....that is WHY they made Honeycomb 3.0, to DISTINGUISH it from phone OS. So for now, before you start confusing people, I would refer to it as 2.4 so it is clear you are referring to the next phone OS update.
Anyways, I know it's a silly thing to argue about, but at this moment it's about the only thing to discuss as concerns Ice Cream (are we even sure that's to be the name?)