OpenSUSE 10 has been available since last week.
I downloaded a copy over the weekend and installed it this evening. The first major difference is the cool little animated bootloader on the CD. Another nice touch is the installer that tells you how long before you must insert another of the CDs. It means you can time coffee and toilet breaks during the install without coming back to find the computer sitting there with its drive open waiting for you to put another disk in.
Overall OpenSUSE is pretty much the same as SuSE 9.3 except all the software versions are slightly newer. Its good to see the open source license apply to everything in the distribution but if you are after non-open source software (such as Java, Acrobat or video codecs) then checkout this page:
Turning OpenSUSE 10 into SuSE 10...
Over the next week I hope to have a good play with Xen as that looks really cool.