Apple has just released iOS 4.3 beta 2 to developers, hardly after one week from the release of first beta. The build number is 8F5153d. This second beta of iOS 4.3 includes actual operating system for mobile iOS devices (iPad / iPhone / iPod touch) in addition to an update for Apple TV and the actual SDK. There is still no iPhone 3G / iPod touch 2G beta download for iOS 4.3 which further confirms Apple has permanently dropped support for these two devices.
According to initial reports, Apple has pulled some of the multitasking gestures which means they might not be available in the final release of iOS 4.3.
Stay tuned for more details!
Download iOS 4.3 Beta 2 [Dev Center]