ACID3 was released just a few days back and I had written about the Race to ACID3. And Indeed, it "was" a fast race!! Did I just say "was"?? Yes, we can all start to guess the winner of the race and it seems Opera is the first to announce it has reached 100/100 on the test. But it really isn't about what the devs say, I'm gonna give the cup to them only when they release the working preview to the world.
The good news is that WebKit (aka Safari nightly) isn't behind. It has reached 98/100 on the latest build. This isn't much of a surprise since they have been going fast on the development in winning the race. They have been regularly updating the world on what's the condition of compatibility to ACID3 and giving nightly (compiled every night) builds to download.
And thus we come to conclude that whether it will be the open-source project of WebKit that will release its nightly that reaches 100/100 or Opera which is closed source and may require some effort to put its build out to the world. Opera has it running on a test HTML renderer app for Windows called WinGogi and not on the Opera browser. I bet on Opera winning this one, coz it really shouldn't take much time to package the renderer once the hard part of flushing the bugs have been done... But did I say underestimate the strength of the community ??