As its name implies, this is the second such developer release since Apple announced iOS 10 during WWDC 2016 a couple of weeks ago.
The new operating system brings plenty of changes and is the next major iOS release that will hit iPhones, iPads and the iPod touch this fall, likely when Apple releases the iPhone 7

iOS 10 will be released as a free upgrade for the following devices:

iPad 4 and later (ie, iPad 4, iPad Air, iPad Air 2, iPad Pro (9.7in and 12.9in)
iPad mini 2 and later (iPad mini 2, iPad mini 3, iPad mini 4)
iPod touch 6th generation
iPhone 5 and later (iPhone 5, iPhone 5c, iPhone 5s, iPhone 6, iPhone 6 Plus, iPhone 6s,

The new iOS has some similarities to the present iOS 10 but has some tangible updates. 

iOS 10 new features
At Apple's WWDC unveiling, they mentioned some areas of redesign or tweaks of iOS 10's beta 2 features, 
They are but not limited to :

Like QuickType, Photos has been given an injection of artifical intelligence. Apple says it will use deep learning techniques to analyse faces, places and objects - the company boasted, if we didn't mishear, that 11 billion computations are made per photo - and use its findings to build smart albums for you.

Photos can draw together linked photos and videos by place, people and time, and automatically create highlight reels and trip mementoes; Apple calls this 'Memories'. It demonstrated a good-looking photo/video album created from a holiday, where individual videos had been cut to include the most relevant bits of footage.

>General redesign and user experience
Apple says it has "redesigned the experience of the lock screen". But before we get to that, there's a new feature that will mean you'll see more of the lock screen.

At the moment, particularly with the faster second-gen Touch ID fingerprint sensor in the iPhone 6s and 6s Plus, there's a tendency to hit the Home button and blast straight to the Home screen, But Apple has unveiled Raise to Wake, which makes the iPhone light up, and go to the Home screen, when you just lift it up. One of several features where we'll see the influence of the Apple Watch on the iOS

The biggest change to Siri (other than the fact that it's launching on Mac. It seems to be that Apple is opening it up to 3rd-party developers. This means that you'll be able to activate non-Apple apps and functions via voice control.

As we expected, Apple Music has had a major visual redesign - and to be fair, it looks good. It also gets onscreen lyrics for some songs, although you may have to wait for the lyrics for your favourite song to be added.

Maps gets a new design in iOS 10; like some of the other apps that have been revamped for this update, it looked broadly simpler and cleaner. Apple says the controls are easier to access.

Maps now does more in advance, with the proactive elements we've seen before in iOS coming to the fore. Slide upwards from the bottom of Maps and you get suggested destinations. If you normally go to work at this time, then your workplace will be on there. Another location may be drawn from a calendar appointment for this time.

Apple is "bringing Siri intelligence to the keyboard". Which mainly manifests itself in the use of artificial intelligence and context cues to offer more suitable and relevant suggestions when typing. QuickType is pretty handy and a genuine time-saver at the moment, but remains unsophisticated. If it's half as good in iOS 9 as the demos suggested, it's about to get a lot better at predicting what you want to say.

What's your take on this new iOS 10 beta coming to Apple? 
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