Now, this all based on one German online retailer (where imports of the Tab 10.1 were banned), but it's very interesting nonetheless. It appears that a new version of the Galaxy Tab 10.1 has been launched in Germany, called the Tab 10.1N. The difference? So far, all we see is a re-designed bezel and the fact that it's now shipping with Android 3.2. Take a look at this comparison shot from Mobiflip:
The Tab 10.1N is above, and the old Tab 10.1 is below. And below that is an iPad 2. If you look at the bezel design, the Tab 10.1 originale has a bezel more similar to the iPad 2 - a very minimal metal frame along the edges. This is one of the design issues which led a German court to ban the import of the Galaxy Tab 10.1 (it's not a design patent, per se, in Europe they call it a "Community Design Right", which is a similar IP right).
Samsung's solution? Make the metal border around the bezel bigger, and incorporate the speakers into it to make it look distinct. Whether this will avoid all the legal issues Samsung has had with the device around the world, we can't say - but Apple has made a big stink about the fact that the Galaxy Tab looks very similar to the iPad when looked at face-down in the portrait orientation, so this was clearly one of Cupertino's beefs with Samsung's product.
Will this new Tab come to the U.S.? Apple has yet to receive any injunction against the Tab 10.1 here in the States, and its biggest case (currently going on in the Northern District of California) has yet to render a decision on a preliminary injunction on a similar claim (though on a significantly narrower design patent). So, at this point, it's anyone's guess as to whether we'll see this new (and improved?) Tab stateside.
Samsung has not provided any confirmation of the re-design or the reasoning behind it.