Apple Seeds iPhone OS 3.0 Beta 4, Pre-Release Of iTunes 8.2 [Update: Multiple iTunes Accounts, Notes Sync Requires 10.5.7]
Submitted by Edward Kirk on April 29, 2009 - 12:29pm.

Apple has seeded version 4 of the iPhone OS 3.0 beta to developers, as well as a pre-release version of iTunes 8.2, which is required to activate the new beta OS. No new features have been found in the new beta as of yet, but we'll let you know as they come up.
[via Apple]
Update: 9to5 Mac has found that the notes pane found in the third version is back in version 4, now seems to require Mac OS 10.5.7 to work.

Also, The Apple Blog found a new feature for users with multiple iTunes accounts that will let them switch between accounts within the App Store or iTunes Store on the device. This will allow users to update apps from multiple accounts over the air easily.

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One Account
Done deal. I share all my apps with my BF. We only buy them once.
You only need to authorize her computer and being logged as yourself while copying (or download the application again on her itunes. Since you are logged with your account the server will recognize you and will allow you to download it for free again since you already paid for it) and/or you are authorized her computer to use your downloads the application will sync on her iphone.