Yep, update was available this morning. There seem to be at least some tweaks (meaning it's not just cosmetic).
I did read my newspaper this morning (cyberpresse) and there was an update to flash.
The navigation seem more smooth from pages to page (I got 4 pages with shortcuts and widgets). And my newspaper app was running faster too (splash screen took 3 sec compared to the 10-15 it used to take).
I wanted to test the videos app today at lunch, but forgot the tablet at home (yes i'm a sleepy head in the morning).
On the cosmetic front the analogue clock disappeared (the Honey comb one) and was replace with one that ... is very hard to read on a bright colored wallpaper.
PS: I have not extensively tested it yet, but my first impressions on a few random web searches was that the software keyboard was a wee bit more responsive.
Ah, this is the update to ICS (Ice Cream Sandwich). It is a very significant upgrade in that it is the new OS that is common to both tablets and smartphones, instead of two separate OS's. Now I have the same OS on my phone and tablet - about time!