So last night I finally got the option to upgrade from Gingerbread to Ice Cream Sandwich and today took some test shots with the new OS/Camera App, I have only 1 before and after photo of the one location. Just below is the last shot I took with Gingerbread.
The next two shots show first the Gingerbread shot, then the ICS version. I tried to duplicate the settings in the camera app and stand in the same location.
Gingerbread - Image size was 1.16Mb at 8MP
Ice Cream Sandwich- Image size was 2.30Mb at 8MP
So there is a huge file size for the images with the camera on the same settings between the OS's, looking at the images it seems to be of better quality but hard to say then the conditions were different between the shots.
Below are a few more shots in ICS