Here's a stock ROM based 2.3.4 Gingerbread that is already rooted for Sprint's Samsung Galaxy Tabs P100. If your Tabs have a 2.3.4 gingerbread buts its not rooted or even a rooted Froyo EB28 you can went straight by flashing this firmware without No data wipe, and still you can have all your apps and settings.
Another colleagues from ours over XDA zhangqip managed to cooked the later released EF17 2.3.4 Gingerbread and its already rooted.
His Blog here (use google translator):
You can flash this rooted 2.3.4 Gingerbread via ODIN3 Downloader tool.
1. Download the Rooted EF17 Stock ROM from links above.
2. Reboot your Galaxy Tab into download mode by turning off the Tab. Then press and hold Volume Down and then Power until the triangle Downloading Target screen show up. Then Connect your Galaxy TAB on PC.
3. Run Odin3 v1.70, click on PDA button and then choose the Quens_P100_EF17_Rooted_PDA.tar file. make sure that "Re-Partition" is NOT checked.
4. Click Start and the progress meter should fly and ultimately say PASS! when done. It takes around 1min 56sec to flash the rooted ROM. After reboot it takes a short while for the OS to load so be patient!
That's it! ladies and gentlemen you now have a rooted 2.3.4 Gingerbread Sprint Galaxy Tablet.
You may join our discussion over XDA-developer thread here for more detailed info's and questions.