Espressif just officially marked Arduino ESP32 Core 3.0.0 as stable, the new core is downloadable in Arduino-IDE, or at https://github.com/espressif/arduino-esp32/releases
v3 is based on ESP-IDF Release v5.1.4 and includes numerous fixes, including major changes to ETH, etc.
Should we be upgrading, e.g. when building apps on ESP32-POE?
I've used it successfully, should be safe to upgrade. You can always revert to older versions if you are not happy with it. No problem.