Wi-Fi only model now available for Sony Tablet P; both tablets to get Android 4.0 update2
Also around the same time, owners of the Sony Tablet P and the more traditional looking Sony Tablet S will receive the Android 4.0 update. The download will bring a new UI, features that enhance performance, a new home screen, gallery and camera apps. It will also add "Small Apps" which are widget type apps used to do quick tasks like using the calculator or the browser.
source: Sony via Impress (translated), Electronista