Warning: Please make sure you have a backup copy of your firmware.
Warning: Please make sure backup all your important data.
Warning: Your warranty may get void once doing this process.
Warning: Recommended to install SuperUser app to get prompt permission when launching an apps with root level.
Warning: I did on Samsung Galaxy Tab 8.9 P7300 + Android 3.1 (Honeycomb) ONLY. Never try yet on other devices.
Disclaimer: The author of this write-up do not take any responsibilities for any damage causes by this action.
Follow step by step below:
1. First of all download this file package first. Download here >> root_2.zip.
2. Put the root_2.zip into the root directory (No need to extract).
6. Choose Recovery Mode on your left by pressing Volume Down button then press Volume Up button for confirmation.
7. Choose 'apply update from /sdcard' by using your volume up/down button. Make sure you choose the 'root_2.zip' on your root storage. Then press Power button to confirm.
9. Now choose 'reboot system now' to restart your device. Your device should be rooted now.
10. You can verify whether your device is successful rooted or not by opening Terminal console and type 'su' and ENTER. Then type 'id' and ENTER. You'll see your user id now is 'root' as shown in image below.
UPDATE (09/01/2012):
Another two devices from a friend of mines which is using Samsung Galaxy Tab 7.0+ and Samsung Galaxy Tab 10.1 seem to be work with those step.