Honestly, I can't say. I never tried it until after 3.2.1 and only did it because I found a similar Easter egg on my Gingerbread 2.3.4+ Galaxy S2.
If it won't work while on any 3.x below 3.2.1 on an Acer Iconia a500, then it may not be present. Sorry :/
BTW, once the bee comes up, it will buzz (dialog, not actual sound) when tapped