I think it's a guesstimate. The latest that SGN will come out is probably early December, so they'd expect it to be available almost immediately thereafter. It's probably 3.2 Honeycomb unskinned. Given that ICS is sitting and ready to be shipped, I'm sure it'd be a very easy OTA update.
Seriously, that is one sick device. 12 hours of HD playback? Quad core with a hidden 5th core for lower power consumption? Ports up the wazoo, with a keyboard dock being only $150? Compatibility with the most popular video game controllers? ICS confirmed for this year?
I'm actually serious when I say I'm considering going with this and living with my OG Droid a little longer. The thing that draws me the most to the SGN is the fact that it's got ICS, and an HD screen. This will be the same, only bigger. And when I get around to finally getting the SGN, it will be on sale! Or I can just wait til the Tegra 3 makes its way to phones next year, bringing its better battery life to the phone arena.
Hmmm. . .interesting. . . .