All these rumour arose due to the official technical specs sheet has a footprint about the processor : " May not be applicable in some regions ". The general consensus is it will most probably be produced first with Samsung's Exynos processor

SOURCE :On Day 0 of this year's Mobile World Congress Samsung and NVIDIA announced that the new Galaxy Tab 10.1 will come to market with NVIDIA's Tegra 2 (T20) SoC. At the same time, the two quietly announced they would be working on a new superphone together also based on Tegra 2. At Samsung's press conference however all we saw was the Galaxy Tab 10.1 and the Galaxy S II, the latter using Samsung's own Exynos SoC.

So what happened to the NVIDIA based smartphone and why would Samsung bother with using Tegra if it already had an Exynos based smartphone? To understand why we need to look at the Galaxy S. At its MWC press conference Samsung mentioned that it sold 10 million Galaxy S phones in 2010. The Galaxy S II should sell at least as much, if not more, once it's officially introduced.

Exynos however is a brand new SoC, with a brand new GPU for Samsung. Meeting demand for the Galaxy S II in all markets across the world with an SoC that Samsung has never shipped is risky at best. If you saw our benchmarks yesterday you'll note that NVIDIA's Tegra 2 is a near equivalent in terms of CPU performance and notably better in GPU and Flash performance. In other words, Tegra 2 isn't a bad alternative.

The GT-I9100 is the normal Exynos based Galaxy S II, the I9103 is the Tegra 2 edition. As one of our readers (thanks sarge78), Samsung lists its own dual-core Application Processor in the Galaxy S II as not being used in all regions. It's too early to tell if that means that we'll get Tegra 2 or Exynos depending on physical region.

Another related news link : http://www.gsmarena.com/does_samsung_have_...o-news-2335.php

Based on all the technical specs sheet and web reviews, there is no indication yet of the FS used. But based on initial quadrant scores done by PhoneArena, it seems to point to the same RFS FS being used ( checkup the PhoneArena link above )
As all reviews done to date are short, more of first impressions  and solely based on demo sets with no added apps - there is no conclusive answer yet. But based on the various web videos, it appears to me that the UI scrolling and program launching shows a marked improvement over the previous Galaxy S. There will be a better answer once the reviewers has a set for longer testing - expect some positive answers in probably 2 weeks time

forumer ijat91 :
For now LG Optimus 3D is the king in benchmarking, all the test run on it pass with flying colour, it even beat the Optimus 2x. The more interesting part is that it use same GPU as SGS which is PowerVR SGX 540. The different between LG and SGS is that, LG clock it at 300mhz and use the update version driver which is 1.6 with dual-channel LPDDR2 memory controller vs 200mhz and 1.5 driver in SGS.
As we can see at the picture, it run 2 times better fps compare to SGS2 in GL Benchmark 2.0-egypt

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Full report and analysis at :
http://www.anandtech.com/show/4177/samsung...00-benchmarked/
Further reference : http://www.anandtech.com/Show/Index/4064?c...ocs-benchmarked

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The “Plus” indicates a transition from the Pentile matrix to a panel technology that has three sub-pixels for each pixel. The Pentile matrix shares eight sub-pixels between four pixels while the new pixel layout in Super AMOLED Plus follows what has been commonly done in LCD panels. This means the same four pixels will have a total of 12 sub-pixels. This should translate to improved color reproduction and a generally sharper-looking images.



Another layman's explanation with photos :
http://www.mobiletechworld.com/2011/02/17/...lus/#more-19779
http://www.amoledscreen.net/2011/01/ces-20...moled-plus.html