It's been decided not to move over to vB3 at the moment, for reasons NetRyder has already mentioned, we don't want the hassle of having to deal with bugs. If we had upgraded immediatly on the release of vB3 - we would have been having huge problems.
Also, upgrading on each release would mean we would have to port over the forum hacks we incorporate each time. At the moment EP is the only one who installs hacks - so that would be a little overwhelming.
Additionally, theres a problem with porting over the forum style. They haven't been ported to vB3 yet - and doing it ourselves wouldn't be worth it.
Once it gets released in one of the more later versions, such as RC stage, or even the final release we will most likely update to it. Hope that clears things up for you.
MdSalih