You're kind of posting some mis-information compadre, Samsung are rolling out Android 2.3.4 firmwares for a range of devices currently. The Galaxy S has probably had more firmware updates and Android updates than any other devices that isn't a Google Experience ™ device.
Nope, I am not
Samsung have more than 2 android based mobiles, in fact they have got the most out of all the manufacturers, just take a look on gsmarena at all the devices they have released since the first Galaxy S and compare that to the amount of devices that HTC have released since the hero etc. and you will see that it is a lot.
And most of Samsungs devices have only received a maximum of one update, I think the galaxy S is one of the very tiny minority of their mobiles that have actually received 2 big android updates (2.2 and 2.3), although iirc the official 2.3 took them a long time to actually get a fully proper working one out, as most of the firmwares always had some severe issues iirc i.e. GPS issues, battery drain and some other things not working correctly.
Here are 2 of their mobiles, which didn't get updated at all due to the reasons "hardware does not support it and that it is too old (as in 6 months old

)";
- Samsung Galaxy spica i5700 (yet there is a fully working 2.2 ROM available)
- Samsung Galaxy i7500 (pretty sure there is a 2.2 ROM floating around somewhere, but unsure of its status as to what is working and what isn't)
EDIT:
Plus these 2 devices where very popular at the time as well.
And there are a number of other Samsung android devices out there that haven't received official android updates or have only received one big android update.
Although most other companies aren't any better at all.
And of course they are going to be updating their Galaxy S to 2.3.4 (I will admit that I was surprised that they even updated it to 2.3

) since it has sold the most out of all the android mobiles last year iirc (the desire was first for it sales and then when the GS came out, they topped it even more) and then of course their latest flagship android mobile will be getting the latest updates since it has only been out for a short time and is still the best mobile out there and will be till around winter time probably and then their other latest android mobiles (1 month old ones mid to hig end probably) will probably be receiving the updates.