FreeBSD 10.0 didn't make it out this year as was originally planned with the first target release date being months ago. Fortunately, the release is progress with a day-after-Christmas update.
FreeBSD 10.0 RC3 has nminor bug-fixes, a new sysctl, and numerous bug-fixes. More details on FreeBSD 10.0 RC3 can be found from the mailing list release announcement. Stay tuned for the official 10.0 release in early 2014.