The source tree has been available for a few months and is being used by OpenELEC amongst others.
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Ideally nothing much will change. The newer kernel tree does support more devices (e.g. USB devices like wifi and dvb).
Please report if there are any regressions compared to the 3.18 kernel. If testing is positive it will appear in "apt-get upgrade" and on new raspbian images in the near future.
The default source tree on https://github.com/raspberrypi/linux is now rpi-4.0.y. This tree is now considered the stable kernel source tree and will merge in minor bumps to the kernel version, rather than rebase.
There is now a 4.1 kernel tree where more experimental kernel commits may go (in general moving closer to upstream).