There are new system requirements that come along with 3.0 and include:
The user interface has been completely changed and early reports say it could eliminate the need for third party shells such as Sense and MotoBlur. This could lead to faster updates for existing phones since manufacturers like HTC and Motorola will not have revamp their third-party UI’s.
On May 11 Verizon CEO Lowell McAdam leaked some news regarding a Verizon-Google partnership for an upcoming tablet, which it seems likely will be released running Android 3.0 with the new resolution for screens larger than 4″.
Also, according to a Google spokesperson “The Android smartphone platform was designed from the beginning to scale downward to feature phones and upward to MID and netbook-style devices. We look forward to seeing what contributions are made and how an open platform spurs innovation, but we have nothing to announce at this time.”
3.0 should also include the recently announced Google Music Service. It is also speculated that the upcoming Google TV will run on 3.0.