I have another hypothesis: Maybe they don't want to make it so blatantly obvious that only a small portion of their handsets, excluding even phones introduced i

I have another hypothesis: Maybe they don't want to make it so blatantly obvious that only a small portion of their handsets, excluding even phones introduced in 2011(1), will actually get the Android 4.0 update. So they might want to downplay the significance of Android 4.0. (1) Like the Samsung Galaxy S Plus, which has faster hardware than my Nexus S with ICS.