From Crave: gorgeous gadgets and other crushworthy stuff. - CNET:
The Nexus 7 is the first tablet to ship with Android 4.1 (see above for details) and with its release imminent, I couldn't in good conscience update the top Android 4.0 tablets without including it.
So although the title states "4.0," think of it as "4.0 and above." Everyone cool with that? Cool. Cool, cool, cool.
I imagine this list will need frequent updating over the next few months as some big-name Android 4.0+ releases like the Samsung Galaxy Note 10.1 are coming down the pike. For now, however, here are the current top Android 4.x tablets.