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Microsoft's first official Windows 8 release is expected to start tomorrow, TechNet and MSDN subscrivers get first dibs on the OS, which will allow them to test and develop apps for the Windows Store. It's currently unclear what time the OS will be released for subscribers, but it's definatly tomorrow.
Starting from tomorrow, TechNet and MSDN subscribers will gain access to the final RTM version of Windows 8, which will allow them to test and develop apps for the Windows Store. The OS is expected to launch on other programs over the next week or so.
Windows 8 will be available for users who have access to the Windows downloads, if your subscription doesn't include Windows, then you will not get access.
source: Windows Team Blog (http://windowsteamblog.com/windows/b/bloggingwindows/archive/2012/08/01/windows-8-has-reached-the-rtm-milestone.aspx)