Samsung originally went on the record stating that it will not provide an Android 4.0 Ice Cream Sandwich upgrade for the Galaxy S or 7-inch Galaxy Tab. The company originally cited memory issues related to its TouchWiz user interface, but on Tuesday, reports surfaced suggesting that Samsung HQ was reconsidering its original statement. A more recent report published by the South Korean website Duam on Wednesday, however, said Samsung may instead offer an “Android Value Pack” that will include a number of enhancements to both devices without the need for full-blown Android 4.0. Duam said the value pack update could offer improved web surfing, better multitasking, new widgets, camera improvements and more. Samsung did not immediately respond to a request for comment.