Yes. Droid-life has reported that Adobe has not yet optimized Flash 10.1 for Tegra 2 devices and it seems that most of the Tegra 2 devices will not get Flash support (yet). The following note is added to Flash player download in Android market
Flash Player (10.1.106.16) impacts new users only and is not a mandatory update for existing users. It SHOULD NOT be installed on devices/tablets with the NVIDIA Tegra 2 super chip including the LG Optimus 2X, Dell Streak 7 and Motorola ATRIX. The pre-installed version of Flash Player is optimized for Tegra 2. Future updates will include these optimizations. If you are unsure as to whether your device includes the NVIDIA Tegra 2, please consult your device owner’s manual.
It looks like Motorola does not yet have an optimized version of Flash 10.1 for their Xoom tablet and if you re buying any Tegra 2 device and if it does not have Flash preinstalled, you better not install the player that is available for download in the market as it can lead to performance issues or low battery life. If you want to try the player for Flash 10.1 (on Tegra 2), you can try http://www.multiupload.com/4CTNBFU0AH but do note the risks involved with using unofficial release.