Pure Speculation - I have no inside info, just what I think will happen.

iPhone 4.0 Software - What I think? I think they are at a minimum going to have to be competetive with Google's Android platform.

- Background processes. I really think this is going to have to happen. It just has to.
- Customizable Home Screen.
- Consolidated INBOX for Mail.
- Bing? - I Don't think so. Bing is buying their way into every phone, but I don't think this is going to happen.
- Google Maps w/ Turn by turn - I think this will be an update to the Google Maps app.
- Voice Integration - I think they will expand the voice recognition throughout the phone, perhaps licensing Google's technology.
- Apple opens up the iPhone to more US providers, not just Verizon. They will do this to finish selling out their current stock of iPhone before they announce a new one at the end of June.

Tablet

- The Name - I think the name was the iSlate initially. However, once word got out about all of the 'Slates' introduced by  other companies at CES, now we are reading about the 'iPad' patent surfacing again. There is a good chance this will happen.

-  10" OLED screen w/ built-in optional broadband. They will likely use the chipset that supports GSM & CDMA and is provider agnostic. Perhaps when you activate it with a carrier, they offer some sort of rebate for a subsidy.

- New user interface, but looks like OS X.

- $799 w/o subsidy, $499 with.

We will find out Wednesday Jan 27th.