I'm not really sure that's right in the way you are making it out to be.
You are saying Tegra 2 has no graphics acceleration?
I think he's trying to say that the software isn't optimised for the hardware.
That would be where he is wrong. Google release Android 3.0 with a few pre-loaded drivers (allowing the hardware to communicate with the software). However, the company that supplies the hardware, (lets say Motorola for this example) can edit the drivers / optimise it / ask the Nvidia to make a driver. Just like Windows; however, it won't be rubbish, as the tablets will need all that optimisation to run smoothly and jerky animations, lead to bad reviews and they lead to less sales.
But, there is that inconsistency and you have to put trust in the tablet's maker to optimise them, Motorola could optimise the drivers for the Tegra 2 and Honeycomb, but another company (for example) Samsung, may just use the one supplied by Google, which will be more jerky / slower (but the question is: will you notice it?)
Check out EA's new release "Dead Space"...
That's mainly the GPU, hardly anything to do with the RAM. But, with more RAM, they can have higher textures, so an android tablet with a dual core GPU and 512mb RAM, will have high quality textures, at the same framerate.
Wanna see what 256mb RAM and the current A4 chip can do?
Try opening five web pages, on the iPad, with 256mb RAM.
Try opening five web pages, on the iPod Touch with 256 RAM.
Try opening five web pages, on the iPhone 4 with 512 RAM.
Which one hold all five pages in the RAM, without the need to clear one or more from the RAM / cache? (hint, it's the one at the bottom)
iPhone 4.