Canonical has written an update about its approach to Secure Boot, you can read it over here.
That work continues and we’re committed to ensuring that Ubuntu will work smoothly with Secure Boot enabled hardware. In addition to investigating Microsoft’s recommendation to participate in its WinQual program, Canonical has generated an Ubuntu key, and we are in active discussions with partners to implement simple ways for enterprises and consumers to use this key. These conversations have not concluded, and as a result we cannot detail the plans of our OEM partners yet.
For users who download Ubuntu directly we are working on a revised bootloader for 12.10 to ensure that Ubuntu continues to provide the “it just works” experience that our users expect.