Apple has begun seeding the Golden Master version of the iPhone OS 3.2 SDK to developers. This represents the shipping version of the software that developers must use to develop iPad applications. Meanwhile, Apple has also simultaneously posted two new files to their servers including the iPad licensing agreement and iPad 3.2 Firmware:
Apple will provide you any iPad OS software updates that it may release from time to time, up to and including the next major iPad OS software release following the version of iPad OS software that originally shipped from Apple on your iPad, for free. For example, if your iPad originally shipped with iPad 3.x software, Apple would provide you with any iPad OS software updates it might release up to and including the iPad 4.x software release. Such updates and releases may not necessarily include all of the new software features that Apple releases for newer iPad models.