The speculations are still on about the minimum system requirements for Android 3.0, also nicknamed Honeycomb. According to
some reports coming from OEMs responsible for manufacturing Honeycomb laced tablets, any device willing to embrace Honeycomb will be required to have a dual-core processor. In addition to this, it will also be required to have HD resolution of 1280×720. As for the processor requirement, NVIDIA's Tegra 2 chips, which are now being widely used in the tablets, fulfill the criterion.
So, would this mean that Honeycomb will be available only in high-end tablets? Probably not, Google is also rumored to be working on a separate low-end version of Honeycomb, which might be used for mobile handsets and lesser tablets. Anyhow, we expect to see Honeycomb in its full glory in Consumer Electronics Show, where Motorola will be unveiling its Honeycomb-equipped tablet 'Xoom'.
Yet another theory suggests that the industry might be banking on the economies of scale. As the tablet sales keep surging, we might get to see the prices of components decreasing and thus enabling the budget tablets to meet Honeycomb specifications.
Source: Phandroid