The "Nobody knows what the hell's going on with the Galaxy S and Galaxy Tab," saga continues today (see Part 1 and Part 2, Part 3) with the latest news now being that Samsung has no intentions of delivering a "Value Pack" upgrade. According to a Samsung source who spoke to The Next Web:
Samsung "will not offer the update due to the hardware specifications of the older Galaxy devices, in that they are limited to and fully optimised for the Gingerbread experience."
That'll likely frustrate some Galaxy S owners but realistically, it's not in anyway surprising. As for the Galaxy Tab, while it's not mentioned specifically -- it's safe to assume that's lumped in there as well. Luckily, there is plenty of custom ROM's floating around to keep you busy if you're that upset over the matter.