According to the opera blog, Opera now passes the Acid3 test. The only thing is, last week they only got 77/100 passing, whilst Safari has been progressively getting better over time. Given that the image is just a rendering of what the test looked like (suspiciously like the reference rendering) it's a little difficult to independently verify whether or not they actually have reached the benchmark. A video of the rendering in progress would be more believable, but we've only got a static image and their word for it.
Today we reached a 100% pass rate for the first time! There are some remaining issues yet to be fixed, but we hope to have those sorted out shortly. We will release a technical preview version on labs.opera.com within the next week or so.
So, Opera have become the first browser to claim 100% compliance (probably to pre-empt Webkit's upcoming announcement of 100% pass rate, but it's not available for download or independent verification. On the other hand, you can go to nightly.webkit.org and independently verify the score; having just downloaded r31326 and confirmed the claimed 98/100 pass mark.
I suspect that once the WebKit hits 100%, Safari 3.2 will be available for immediate download and Apple will claim the first released browser with Acid3 support, and sometime towards the end of April we'll see Opera released with full Acid3 support.