Here is her tweet announcing it, and here is direct link to the report.
Its a three page report, with small font, but anyone should go over it if they're interested in ETH.
Im here just sharing the summary, but you should read the report directly ideally:
> Ethereum’s transition from Proof-of-Work to Proof-of-Stake is the most high-profile and consequential layer 1 blockchain upgrade in the history of cryptocurrencies. No network of Ethereum’s size and importance has undergone such a dramatic change. While the likelihood of any of these risks severely impacting Ethereum users and dapps is slim due to the immense amount of testing and preparation being dedicated to the Merge by developers, the execution risks associated with the Merge upgrade described above all have the potential to negatively impact Ethereum’s value and reputation as a general purpose blockchain, especially if any of the potential scenarios that were described end up creating a need for an emergency hard fork on the network to roll back the upgrade.
> Thus, all stakeholders should be aware of these risks and take steps to mitigate the impact of any issues on their network usage, such as by halting or freezing deposits and withdrawals during key windows of possible disruption. In addition, validators, dapps and service providers on Ethereum should prepare for the Merge by participating in forthcoming activations of the upgrade on the Sepolia and Goerli testnets...
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