I have just downloaded 32-bit FPC 3.0 with latest fixes for Windows, and it still has "No memory left bug" which stops you from installing many components because {$setpeflags $20} fix was not back ported yet.
https://forum.lazarus.freepascal.org/index.php/topic,40351.msg279886.html#msg279886
It would really be a bummer to have official Lazarus 2.0 released without this FPC fix.
Lazarus 2.0 is going to be released with FPC 3.0.4.
3.0.4 is already released. Fpc backports can either go to fixes 3.0 (i.e. 3.0.5) or fixes 3.2. Neither of this will affect Lazarus 2.0.
But if it is in fixes 3.2, and assuming 3.2 is the next release for fpc, then as soon as 3.2 will be released Lazarus 2.0.x (or 2.2) will include it.
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I do recommend that in addition to the official RC (with 3.0.4) everybody should also test Lazarus fixes 2.0 with FPC fixes 3.2 (beta).
If FPC fixes 3.2 is not tested
now, then the possibility remains that it may have regression over 3.0.4. And when 3.2 is released everyone will be stuck with the choice between one set of issues, or the other set of issues.
Once 3.2 is release it will (probably) be a long time to 3.2.2 and a long time with any issue that could have been fixed now...
For windows users I created an installer with fixes 3.2. (See the fpc announcement thread here on the forum). For other OS fpcupdeluxe is an option.