Well, the rumours had been circulating out there for quite some time now in regards to Gingerbread but there are no solid announcement so far. It was last said to be release by end of this year but expect it to release next year unless its a "google phone". FroYo was announced to be released in June and its now August and not all of the phones have them yet

But 3.0 doesn't have the hype as much as the FroYo. What that is said so far was only a completely revamped UI for the Android which is said to be going to be better than the Sense. Other than that, nothing much since.

Previous statements from Google did say that 3.0 (Gingerbread) will be targetted at High End Phones while the Low End ones will stick to 2.1/2.2. And minimum requirements for the Gingerbread is 1Ghz processor. Currently, there is no guarantee on which current phone will get Gingerbread (Heck, some even waited like infinitely for FroYo) but those with lower than 1Ghz processor could pretty much forget about it for now.

And they quoted : "Something SMARTER is coming"

It depends. Not all phone can make the jump in OS. And in the case of the Gingerbread, Google makes it clear that it is only going to appear on High End Phones, while lower end ones are gonna have to stick with Eclair / FroYo. Thus, i believe not many "current" phone will get the jump over to Gingerbread when it arrives.