In the review of the Email app of Android 3.2, I complained that the message-list moves in a way that the selected message is in the first place of the message-list. This was annoying for my workflow. In the Android 4.0.4 app (at least as it comes from Samsung for the Galaxy Tab 10.1) this changed so that it is the second item in the list in some circumstances (this does not happen always). This is better (somewhat acceptable) for my workflow, but still, I would prefer if it is at least configurable. Do not move the list when I select a message, except for making a partially visible list-item completely visible.
The other point I did not like about the 3.2‑app was the folder list moved so that the inbox is first when returning to the list. Thank god this changed too.
The two big disappointing points I had about this app are mostly fixed in the ICS version.