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Via Randall (http://blogs.msdn.com/randalli)
We have officially made the released versions available (we refer to it internally as “RTM,” or released to manufacturing) of the MOSS SDK for Microsoft Office SharePoint Server 2007 and the WSS SDK for Windows SharePoint Services 3.0!
· Download the MOSS SDK: http://www.microsoft.com/downloads/details.aspx?familyid=6D94E307-67D9-41AC-B2D6-0074D6286FA9&displaylang=en
· Download the WSS SDK: http://www.microsoft.com/downloads/details.aspx?familyid=05e0dd12-8394-402b-8936-a07fe8afaffd&displaylang=en
This link does not point to the final version, it points to the (Beta 2 TR Version).
These links now reference the RTM versions.