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There are a few major things. Jelly Bean/ICS supports lastest launchers which is critical for making android more touch friendly. Support for higher screen res and pixel density. They are more heavily optimized for newer processors. Video player software is also optimized now for hardware accelerated dual core and video GPUs which means with ICS and Jelly Bean you can actually play all video formats smoothly. You wont be able to playback 720/1080 mkv files on these old 2.3 headunits with 800/1000mhz cpus.
Then there is GAPPS which I said before the latest version of google maps, local, g+, voice search and gmail will not run on 2.3. The lastest versions are FAR ahead in tech. Thats a deal breaker for me in the car. The whole point of android in the car is not to be locked down
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