The rumors that the next version of Honeycomb being right around the corner look to be true, as today Android Open-Source Project engineer Jean-Baptiste Queru has pushed the GPL portions of the 3.2 source code to the AOSP tree. Don't think this means that Honeycomb has been open-sourced -- this is just the bits used for the 3.2 update that are using the GPL license, which requires the source code to be available when the software is shipped.
For you developers out there, JBQ also gives build instructions (they haven't changed since last time) and warns that the binaries aren't likely to run on actual hardware, again like the 3.1 code. While I'm sure I'm not alone in wanting the core of Honeycomb to be open-sourced, at least we know that the 3.2 update is on track and we should be seeing it soon.
Update: As pointed out in the comments below, the 3.2 update is rolling out now for Wifi users. It's build number HTJ85B, has the application zooming feature we first saw yesterday, and the long-awaited SD card support.
Source: Android Building Google group; via +Jean-Baptiste Queru

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