Not much other than runtimes will be pushed to implement the latest instructions and therefore kotlin wasm binaries are likely to be supported in more places. Wasm 3 is just Wasm 2 plus a few new proposals, two of those being wasm-gc and exception handling which kotlin wasm binaries require. We're still a ways off things like the component model, which is still a phase 1 proposal and doesn't even have a formal spec yet