When we heard that Android 4.0 (Ice Cream Sandwich) wasn’t coming to the Samsung Galaxy S we assumed that it was merely delayed. However, the word is that both the Galaxy S and 7″ Tab won’t get ICS due to hardware constraints.
When we say “hardware constraints” we should actually explain. It seems that ICS, when combined with the hardware and TouchWiz, just won’t go.
Samsung has stated that the Galaxy S (not to be confused with the more vanilla Nexus S) has a lot of additional software and GUI enhancements that even the 1GHz CPU can’t handle with Android 4.0 due to the RAM and ROM constraints.