SharePoint Dispose Checker Tool (SPDisposeCheck) is finally available!
You can download it from http://code.msdn.microsoft.com/SPDisposeCheck.
"SPDisposeCheck is a tool to help you to check your assemblies that use the SharePoint API so that you can build better code. It provides assistance in correctly disposing of certain SharePoint objects to help you follow published best practice. This tool may not show all memory leaks in your code. Further investigation is advised if you continue to experience issues." (Paul Andrew)
For resuming, this tool allows moss developpers to check that they correctly use the recommended best practices, in particular:
Best Practices: Using Disposable Windows SharePoint Services Objects
Best Practices: Common Coding Issues When Using the SharePoint Object Model
3 months ago