Two points:
a) We really don't know how much of the impact of higher oil prices will fall to the bottom line due to the windfall tax, thus we can't speculate too much.
b) Gas prices in Europe are no future indicator for US prices. Crude oil settles on the world market at the same rate, the price difference is Europe is entirely tax driven. (Higher gasoline taxes to discourage driving and encourage use of mass transit, or so the official line goes)
Also, I think these speculations are extremely premature. We don't know anything for certain, and just as a reminder, we do indeed know how has this company delivered on previous announcements. If they deliver, great, if not it is business as usual.
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