Gingerbread ported to the Samsung Galaxy S
Considering that the Samsung Galaxy S already has a virtual keyboard in its TouchWiz 3.0 Froyo overlay as good as the one Gingerbread brings, and it also has the option to use the front camera in the camera interface, we don't think the Gingerbread port brings anything of significance to its interface. Especially when we bear in mind that it is still a crude port, with the connectivity options like voice, Wi-Fi and GPS not working yet. Under the hood, though, you will get the true multitasking of Android 2.3, as well as support for things developers haven't written yet, like games taking full advantage of the Galaxy S's motion sensors.
source: XDA-Devs via RedmondPie