When LG said they were going to bring a tablet with "many firsts", they weren't kidding. Not only will their upcoming 8.9" tablet have the much awaited Tegra 2 chip, that will be able to run some amazing exclusive games, but it will also come with Android Honeycomb, which is next after Gingerbread.
The tablet is expected in Q1, which means Honeycomb will be ready soon after Gingerbread is announced. I think Google wanted to do the UI overhaul and tablet optimization for Gingerbread but they didn't have much time to finish that, so they are bringing out what they have until now to Gingerbread. They also don't want to give Apple an even bigger window than they've had till now, so they are going to release Honeycomb as soon as possible, instead of waiting till May next year at I/O. We'll have to wait until Honeycomb to see how Google took advantage of Matias Duarte's UI expertise and their BumpTop acquisition.