Nice rant scrypt, if not coming across as an Android fan being too defensive, but I'm just going to summarize the main points against the points you've raise.
Is ICS available now? No
Is there a guarantee that ICS would support USB DAC? No, though it's likely that it would, but the guarantee is definitely not there.
Is the Samsung Galaxy S2 going to get ICS? Probably, but no one knows the time frame, neither the official ROM release or community baked one.
When will the community get their hands on the ICS source code so they can tinker with it or for companies to release products to support ICS? Who knows, and you better cross your fingers that Google doesn't pull another Honeycomb of which the source code is still locked up
Now compare this to if I were to buy an iDevice, say an 4S
Will it work with the other external DACs such as the Solo made for iDevices? Yes
Will it get the OS upgrades on the day that it is released? Yes, and it's already on the latest firmware
Does the community and companies making devices for iDevices have a firm understanding of them? Yes
Now tell me who is going to be the early adopter if one is the invest in an iDevice or a Galaxy S2 (not even talking about the Nexus)? I think the picture is quite clear that the facts are in favour of the iDevice right now, which makes your rant seem a little pointless if you ask me.
Mind you I have *two* Android devices, a Galaxy S and a Xoom tablet, I'm eagerly looking forward to getting ICS to squeeze that bit more life out of the devices I've purchased as anyone else, but if someone is to buy a device *now* and hoping to open the door in an rich ecosystem of portable audio device options, the iDevices wins hands down. Not only that you've added more ammo to support that everything in the Android eco-system is based on future speculation that ICS will do such and such, so thanks for that.