on android-hilfe.de I just found:
OpenGl ES Auf dem I7500!! Ja es geht wirklich - Android-Hilfe.de
I tested it and it works - i can run opengl games fluently on my samsung galaxy now.
For those of you who can't read German: you can get opengl hardware acceleration working on the samsung galaxy on II5 and probably any other version by copying the libhgl.so from a htc G1 device.
Unfortunately the only way to legally do this is probably by owning a HTC device, but there are some HTC system/recovery images available for download, from the HTC website. Be sure to download the OTA image as it contains the files directly and you can just copy the libhgl.so file directly.
Root your phone, remount the /system filesystem as read/write, then copy the HTC libhgl.so to /system/lib/libhgl.so . Reboot phone.
Now you'll have openGL hardware acceleration!