Google released Android 4.0 in October. Samsung released the global variant of Galaxy Nexus with Android 4.0 on board in November, followed by the U.S. Verizon version in December. Other OEMs didn’t gain access to the Ice Cream Sandwich source code until November, about a month after Samsung got its hands on it.
Samsung has had the source code to Ice Cream Sandwich for five months. So far, it has not released a single ICS upgrade for its tablets, and has continued to release products with older versions of Android.
With “partners” like that, no wonder Google ended up buying Motorola.