Bruce Banner/Hulk (Edward Norton) defeats Blonsky (Tim Roth) who has transformed into a Hulk-like state because he was given another dose of the formula by Dr. Sterns ("Mr. Blue"). Bruce leaves and hides in British Columbia and we see that he has learned how to control his transformation. General Ross (William Hurt), at a bar, is approached by Tony Stark/Iron Man (Robert Downey Jr.) who tells him that the Super Soldier program was shut down for a reason and that Ross shouldn't have gone in that direction. Stark also says "we're assembling a team. Are you interested?" and Ross replies: "who's we?"
Racer X
Answer: Yes. In the alternate opening, after Bruce turns into the Hulk and causes the ice to collapse, a huge chunk of ice is broken free from the ground. In this ice is a figure dressed in blue holding a round shield with circular red and white stripes. The best way to see this is waiting until the huge ice wall breaks and then slowly advance frame-by-frame and eventually Captain America and his shield will be seen.