Samsung has been definitely working on a Value Pack update for its Galaxy S smartphone, as a newly leaked ROM indicates. It includes some features from Android 4.0 Ice Cream Sandwich, such as Face Unlock and the ability to take pictures while recording a video, but is based on 2.3 Gingerbread.
However, it’s not clear whether this Value Pack is still being worked on, or has been scraped already. The build date is December 29, one day after a Korean newspaper claimed that Samsung was planning a Value Pack, but a few days before a company spokesperson stated that no such update was planned for release. It could very well be that Samsung was internally testing the update and then decided against releasing it, for example due to performance issues.
Whatever the case, since the ROM has been leaked now, you can try it out for yourself. Go ahead to the forum thread for download links and instructions, but, as with flashing any ROM, be careful.
Image credit: SamMobile
Big thanks to Faryaab for the tip!