Because ICS isn't out yet - however when it is, it'll be released for the Galaxy S2. Here is some info on the goodies in it.

http://www.techradar.com/news/mobile-computing/android-4-0-ice-cream-sandwich-everything-you-need-to-know-954464


>Why would you go with Gingerbread when you can have an ice cream sandwich?
>
>>The Galaxy S2.
>>
>>http://www.geeksyrup.com/tips/samsung-galaxy-s-2-vs-apple-iphone-4-comparison/