If you take the announcement in consideration, it is the first Ice Cream Sandwich phone, but it is pretty clear that next Nexus phone will be the actual first ICS device in terms of market availability.
Part of Softbank Japan’s winter lineup, Sharp’s AQUOS PHONE 104SH will be arriving sometime around Feb-March 2012 in the country.
In terms of features, it is packed with some great specs. It features a 1.5GHz TI OMAP 4460 dual core processor, 4.5 inch HD LCD with 1280 x 720 pixel resolution, waterproof/dustproof, 12.10MP rear camera, 3MP front camera, and is just 8.7mm thick.
There is no word on the pricing right and even specifications can be changed as there is a lot of time till release.