I don't know if Samsung have officially said they will update the Galaxy S with 2.3, but you have to believe they will, quite when that'll happen is another matter....
You can root and install a custom rom with 2.3, but having owned a Galaxy myself I found it rather confusing with the myriad of firmware options- they are very easy to root/unlock, but also very easy to brick!
Hardware wise the Galaxy isn't very much different from the Nexus,minor differences, that's all.
Thanks for that.
I think I will wait and see what happens in January as it seems there will be a number of new handsets and plenty of new developments also.