A few months ago Samsung got a pretty bad stigma associated with their name. It was reported that they were one of the worst manufacturers to update their devices. Android is an open and free operating system. Since manufacturers choose to customize or "skin" their devices software for the most part, when an update comes out it has to be re-skinned before it is distributed. Most people seem to like these customizations, so it's not just for them to separate their software from the other companies. Touch Wiz, Blur and Sense are the three most common skins on Android phones. It's believed that they choose which phones to get the updates based on popularity, but in a perfect world every phone would get any update the hardware can support.
As of this writing, the only two phones to officially have Gingerbread (2.3.x) are the Nexus One and Nexus S. These phones are considered "Pure Google" devices, and their updates are handled by Google directly. While the Nexus S is a Samsung phone that closely resembles the Samsung Galaxy line of phones, part of the work was already done for them. Currently HTC is the update champion with the amount of devices they brought to 2.2, but maybe Samsung has an opportunity to take the crown and be dubbed "King Gingerbread". Do you have a Samsung device? Think you'll get 2.3 Gingerbread? Let us know in the comments!