Right from MacNN:

Apple on Monday released the iPhone OS 3.2 SDK GM (Golden Master), which will serve as the final version of the kit. Developers can also now download the official iPad 3.2 firmware and corresponding licensing agreement. The agreement hints at terms for future firmware upgrades.

"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," the agreement reads.

While iPhone owners have been permitted to download every major firmware update at no charge, the iPod touch requires a modest fee for similar downloads. The iPad appears to balance both models, providing one major revision at no cost but charging for further updates.

-----

The basic question: 3G/3GS Firmware file, anyone?

EDIT for clarification: I'm assuming there may be anything good for iPhone users, aside the obviously new iPad stuff. Although there is no firmware file out yet and what SDK contains is no more than the iPhone simulator, we should have at least a good thing or two for the iPhones.