If we look at what the competition, namely LG’s Optimus Pad, is doing we can speculate that the Samsung 8.9″ Tablet would also use Android 3.0 (Honeycomb). Now whether it will use Tegra 2, or Samsung’s own silicon is still debatable. The Samsung Galaxy Tab 10.1 does use Tegra 2, and it would seem simpler to do so as well. However, Samsung also produces its own system on a chip (SoC). I personally think that Samsung and LG will run neck to neck in this tablet race but Samsung might announce software and cloud services that others don’t have.