^ Samsung had a tablet ready, but did a quick refresh when the iPad 2 came out (rumor is to make it more competitive). The new one is much sleeker than the original.
When the late-comers ship their tablets with 3.1, what are current owners going to think? How many people are going to equate the Samsung's better performance to the company/tablet as opposed to the OS? The tablets that arrive late might actually do better than the ones rushed to market since those customers won't have any of the issues the first tablets did.
It's not always best to be the first to market.