Finally we get a first hands-on experience with the latest version targeting the tablet market. All official info at here.
How to get it ? If you are running Eclipse and already develop for Android, no problem. Just open the SDK Manager and select the package:
Create a new Virtual Device
Create a test application, start the emulator (which is significantly slower then the earlier Android versions!)
PS: I am still waiting for Android 2.3 for my Nexus One (supposed to be aired after a few weeks as of early December 2010). Instead we got a 2.2.2 fixing the SMS bug and others.