NetBSD 10 delivers WireGuard support, many Arm hardware improvements from Apple Silicon to newer Raspberry Pi single board computers, a new Intel Ethernet driver, support for Realtek 2.5 GbE network adapters that are becoming quite common, performance improvements for multi-core systems, automatic swap encryption, and tons of other hardware support improvements for desktop/server/mobile hardware of the past several years as well as a number of enticing performance optimizations. The 10.0 release page has more details on the many new/improved features building up for NetBSD 10 over the past 4+ years.
Building off November's NetBSD 10.0 RC1 release, NetBSD 10.0 RC2 came out at the start of January and now RC3 is out today. With RC3 there are just a "few (relatively) minor changes." It's looking like NetBSD 10.0 will be out very soon with talk of punting some items to improve/fix for the follow-on NetBSD 10.1 point release.
Downloads and more details on the NetBSD 10.0 RC3 release via NetBSD.org .