We tend to not look too deeply into this sort of thing, because it's just far too easy to edit a build.prop file to show whatever Android version you want. But between our own Google Analytics, plus the help of a little bird or two, it's starting to look like there's an Android 3.1 version of Honeycomb undergoing testing.
We're not expecting this to be the convergence of Honeycomb and Gingerbread back into some uber-phone/tablet Android OS -- that's most likely going to be in the "I" version of Android. Hopefully we'll get a peek at that at Google IO here in a few short weeks. But in the meantime, we certainly wouldn't look down on an improved version of Honeycomb.