Apparently, Engadget has found a confirmation that 2.3 is Gingerbread.
http://i.engadget.com/2010/11/08/open-handset-alliance-member-confirms-android-2-3-is-gingerbread/
http://i.engadget.com/2010/11/08/open-handset-alliance-member-confirms-android-2-3-is-gingerbread/