I suppose now would be a bad time to mention Viewsonic's G-Tablet which has a Tegra 2 chip (just like the XOOM), a 10" display (not quite as nice as the XOOM's), and 16 gigs of RAM for a bit under $400? :-)
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The Viewsonic gTablet has no 3G radio, half the RAM size (512MB) of the Xoom, and half the storage capacity (16GB).
The gTablet has a 1.3MP camera, the Xoom has a 5MP camera. The gTablet has a 1024x600 screen, the Xoom has a 1280x800 screen.
IMHO, the specs of the gTablet are more in line with the entry level iPad, not the Xoom.
Have they announced honeycomb support for it yet? I haven't seen any news on it.
No, and they probably never will...officially The official software story on the G-Tablet is a total disaster that Viewsonic will likely never fix.
However the hardware is great and 3rd party developers are supporting the device with proper software. You can currently run CyanogenMod7 (which is based on Gingerbread/2.3) on the G-Tablet, though it is fully a community project that Viewsonic has nothing to do with. I'm sure the same will be true of Honeycomb soon after it hits full ASOP status.
If you're willing to hack around with the device and not rely on the official software, the G-Tablet is great at <$400. My only complaint is the viewing angles on the LCD aren't that great (the panel is not IPS), if not for that it would be a pretty ideal Android tablet platform for people willing to install community roms.