Samsung's new 10.1-inch Galaxy Tab has Honeycomb and it looks ok. It's powered by the Tegra 2 processor and it should be shipping in Q2 2011.
Once we asked Samsung representatives about the upgrade from Froyo Android 2.2 on the old 7-inch Galaxy Tab we were told that they don’t want to talk about it.
It doesn’t mean that it might not happen, but even if it does, they don’t want to talk about it. There is a reasonable chance that this won't happen as there is probably a new 7-inch platform shaping up, but we will keep out of the crystal ball mode.
For now Froyo is the only choice for 7-inch early adopters.