I have got a galaxy two (the phone), and I am after a android mp3 for a relative. I have come across samsung galaxy 4.0 and 5.0 at amazon china, pchome taiwan and some other hongkong online retail like yes asia. all of their samsung galaxy 4.0 and 5.0 come with android froyo 2.2 and they have also indicated that these samsung galaxy 4.0 and 5.0 will come with gingerbread 2.3 update as well. I have read samsung office sites in china, hongkong and taiwan, they have also indicated that it comes with froyo 2.2 and gingerbread 2.3 will come soon.
it seems the player is smooth but its ram as indicated by samsung is 384mb. it's close to samsung galaxy s phone (512mb ram). anyway those sites above can provide international shipping. i can't get this player from where i live, so i probably will go for import one. it seems samsung is doing well in asia.