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The APIs are final, and the developers are free to create apps targeting Honeycomb and publish them on the Android Market.
The SDK comes just in time as one of the first Android 3.0-sporting tablets, the Motorola Xoom, hits stores tomorrow. It may not have Flash just yet, but at least users will be able to enjoy some new, Android 3.0-specific apps on their shiny new tablet.
You can learn about the new features in Honeycomb here.