An equally important question is "when?"
I don't understand why this part is overlooked. Getting ICS within a month of release is not the same as getting ICS 12 months after release.
I am also more interested in when. I can only make wild speculations based on history. The first phone to feature ICS will be the Galaxy Nexus which will begin being sold around mid-November. In the past it has taken around a month for the previous gen Nexus to get the OS update. I'm holding out hope that the Nexus S will get the update by mid-December, but that is just speculation. As for other carriers and manufactures, there is no telling when upgrades may come. Upgrading people's phones with a better OS does not exactly help sell phones so I'd bet a longer wait for those without a Nexus S.