The Android 4.0 Ice Cream Sandwich Xperia firmware (build version 4.1.B.0.431) is now slowly rolling out to all 2011 Xperia handsets. That is for all handsets apart from the Xperia PLAY, Sony Mobile has already detailed why the gaming handset will not receive the ICS update previously.
Despite this, the ICS firmware for the Xperia PLAY has recently been certified by the PTCRB. Could this mean that Sony has changed its mind? In our view we don’t think this is likely. We imagine that Sony Mobile probably had a near final ICS firmware build for the Xperia PLAY and decided to pull the plug at the last minute given the feedback received on ICS game compatibility.
Also, if you look at the other 2011 Xperia handsets, the ICS firmware build also made an appearance on PTCRB for these handsets on the same date as on the Xperia PLAY i.e. 15 June 2012. Given that this firmware was not certified in advance, maybe Sony Mobile had previously requested that details of the firmware remain private until a certain date. After all, we are seeing many more firmware builds not appearing on PTCRB before being released and we suspect this will continue to be the case going forward.

Via Xperia Gamer.
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