The Xoom which was designed in collaboration with Google was the first tablet to receive HoneyComb and then the Android 3.1 and Android 3.2 updates. Since Google doesn't have an official ICS tablet hopefully the Xoom will continue the trend and get ICS sooner rather than later.
Ideally it would be great if every device which can support ICS gets the update, but I am sure that wont be the case. So until other manufacturers reveal which of their devices will join the ICS ranks Xoom users can rest easy that they will get to experience the newest Android offering.
source - Engadget