Finally, we're getting to see a bit of the gear in Icecrown. I'm really shocked how long it's taken; usually we have most of the loot tables by this point in the PTR. This might mean that the PTR is going to take extra long...or that the gear is just going to have some issues.
There isn't enough to give a BiS list like normal, so I'll just be doing some analysis of it for bears (and later, for cats).
The TLDR part: T10 is great, save for that glaring lack of expertise.
First off, the links to the list of gear are at MMO champion here (for random drops, T1o pieces), here (for 5man and QD rewards) and here (for Emblem of Frost purchases).
On getting the tier gear: (thanks, Copey) - they're going to do something similar to how they did ToC tier gear. What happens is that you spend emblems of frost to buy the lowest level T10 gear. Then, you use that gear AND a token gained from 25-man to purchase the next level of T10 gear. It's not clear whether the tokens are slot-specific, class specific or what - but that's the basic system.
The first thing to note is the huge jump in T10 vs T9 and agility. For instance, the T9 hard mode chest piece has 136 agi and 153 stam; the T10 chest piece has 162 agi and 162 stam. The stam is going up as we'd expect, but a jump of 26 agi from an ilvl increase of only 6? That's pretty amazing. It may be that the tier pieces are overbudget or they're not done tweaking. It's odd that there exist so much agi on all the pieces, honestly.
The second thing to notice is that none of the T10 pieces have any expertise on them. None have any blue sockets either. None have hit.
Again, this may change. But I am very skeptical. For starters, we didn't see drastic changes on gear when it hit the PTRs prior to this. We saw changes in things like the set bonuses, but the actual gear stats tend to be fairly easily finalized. Same with sockets. We might see a random change here and there (like correcting that +5 spellpower socket bonus on the T10 gloves) but my gut feeling is that this is what it's going to be like, going forward.
The other observation is that the tier pieces have steadily been more and more itemized for cats. This is never been more the case than T10. Every single T10 piece has huge amounts of agility and armor pen - every single piece! The 5 pieces of T10 by themselves give 444 armor pen and 726 agility. They have zero hit and zero expertise on them - which is awesome for cats, who tend to not care that much about those things anyway and are swimming in hit. Every socket is red or yellow, and all the socket bonuses (save the aforementioned hands) are agi.
They're almost perfect for cats.
But as mentioned before, this makes them less than ideal for bears.
There are options for bears - but because the T10 set bonus is so strong for bears, those options come down to essentially one thing: what one non-tier piece will you take? And so far, the answer looks to be the Emblem of Frost offtier chest piece, which provides 92 expertise and is otherwise itemized the same as the tier piece. I don't honestly expect this to change either; I suspect that there won't be any legs or head pieces with that high of expertise, and hands/shoulders won't have that much expertise due to their lower itemization point total.
There are other good choices for bears, such as the crafted leather boots.
But honestly? It may come down to whether or not you can deal with socketing expertise in your gem slots. And my suspicion is that it will be down to that - if you can afford the EH hit, socketing expertise may be a very good choice to make up for this lack in other gear.
The purchaseable gear via emblems appears to be consistently full of win. The tanking cloak provides a ridiculous 849 armor. The chest is great and looks to compete with the best of things out there. The waist is also very decent. I fully expect that I'll be racing to buy the chest and the cloak first and second - likely the cloak, given that they tend to be cheaper. There's also a set of gloves, but again - you don't want these since you do want the T10 set.
On the weapon side, there are three new ones so far. There's a fairly decent weapon that's comparable to hard mode Twin's Pact. The reward from the Quel'Delar chain is lower level and isn't socketable, but does have expertise; it's definitely worth doing the chain if you don't have a hard mode weapon yet. And then there's a drop from heroic Icecrown 5-man that's...kinda meh, actually. But is at least an upgrade from Marrowstrike and better than Twisted Visage due to the blue socket.
Jewelry wise, there's nothing that grabs me. Most jewelry has either hit or parry on it. No sockets, no armor. Nothing that makes me ooh and ah like Clutch of Fortification did.
And no jewelry that provides any expertise. Only one non-leather piece that does other than that weapon - and that's a cloak from the 10-man which you'd be insane to grab compared to the buyable one.
Finally, there is a purchaseable trinket that provides 228 stamina base and has a decent on-use ability. Wow. I did mention earlier that I wouldn't put it past Bliz to do this sort of thing for tanks. There ya go.
Anyway, if you're a bear you should be hoping for rings and necks to have tons of expertise. And hope for at least one belt/bracer to have it too. Or...hope for them to reitemize the gear, which i suspect they won't be doing. Or hope for some random tanking trinket with a ton of expertise and stamina...somehow.