Google has released an introduction video about the new features of Android 2.3.
There are a lot of new interesting stuff especially if you're a game developer (it would be cool for AIR for Android developers too).
What I'm really interested in is the adoption of the NFC (Near Field Communication) system, a short-range high frequency wireless communication technology which enables the exchange of data between devices over about a 10 centimeter distance. It will allow Android owners to use the mobile devices for paying without using the credit card, as well as communicate with other phones.
See a video of the CEO of Google talks about that.