Inclusion bodies are tiny particles found freely suspended and floating within the cytoplasmic matrix.
They are generated when a eukaryotic or prokaryotic cell is infected by a virus. Polysomes aren't inclusion bodies.
Polysomes are an aggregation of ribosomes that occur in the presence of a high magnesium concentration, whereas inclusion bodies are clumps of dense, spherical proteins that form in the cytoplasm of prokaryotes as a result of heterologous protein overexpression.