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I have ICS running on my Nexus S.

The phone looks completely different to me now. It is also slightly different than the one in the photo in this post.

It is the best upgrade and the UI is so smooth and sleek. I love it. The Applications also looks better in ICS.

The main advantage for business users will be the option to encrypt the device. I am not sure how strong the encryption is.

The one problem I have found as of now is that I am unable to add my facebook account. This seems to be reported by many other people. This is not a killer feature for me, but may be for others.