Phone users will get updates to the new Holo UI, this amongst other things brings swipe-able tabs and software options button. The actionbar has been updated to use SherlockActionBar which enables older android devices to make use of the standard ICS/JellyBean functionality.
Most of the work has gone into updating the application to be optimised tablet devices. All lists
(Player,Manager,Seasons) now show the selected details on the same screen making better use of the available screen space. All details fragments have also been updated to use a separate layout which uses larger text sizes etc to make the information easier to read on a larger screen.
The tablet optimisation is part of the standard app and is still available from Google Play for free.
I would be keen to hear your feedback on the new tablet features, if you have any thoughts please get in touch via @lfchistandroid