The second beta of Opera v10 is out. Although you can download the build from Opera’s ftp servers the release hasn’t been officially announced. Opera will possibly announce it within new few hours.
Beta 2 should be a future complete version of Opera 10. We will have to wait for the changelog to learn exactly what has changed. However, the most visible change are the modified icons and tab bar colour scheme (which integrates better with the skin). The browser pages (Error Page, About Page, Config Page etc) has also been changed. The new error pages are definitely prettier. Surprisingly Opera Unite has been removed from this build (indicating it is not yet ready for primetime). So, if you are using Operaa Unite stick to the Weekly Builds (Snapshot).
Opera is approaching its final release and the focus will now shift from new features to bug fixes and stability. Expect the final build soon.
Edit: A snapshot build that includes Opera Unite is available here.