DirectX 10 ships with and is only available with Windows Vista. The same process as for DirectX 9 is used for DirectX 10 support, however the interface ID3D10ShaderResource is used. It should be of noted that the DirectX 10 graphics driver is still maturing and is very dependent on the quality of the GPU drivers from the vendors.
The DirectX Shader Material supports DirectX 10 effects, and currently only supports the default Max HLSL effect file parser (0x0000), which doesn't support multi-pass. A simple Default10.fx file is shipping with 3ds Max and shows support for geometry shaders. The material creates all the appropriate data for adjacency needed to run geometry shaders.