We've tried to document the new system in the classes. The best place to start is gfx/layers/Compositor.h. To give an overview of the changes, there is now only one kind of layer on the compositor thread - composite layers, and one layer manager. These use a compositor interface to actually do the compositing, and there are (or will be) multiple compositor backends (see gfx/layers/opengl/CompositorOGL.h, for example). To implement a new OMTC backend, you should only have to implement a Compositor and one or more TextureHost, possibly also a TextureClient. There are other changes to how basic layers on the content thread interact with layers on the compositor thread. If it is not clear from the docs what is going on, please let me (nrc on irc) or nical know and we'll try to improve the docs!
We would love some help getting this tested! The easiest way is to simply use Firefox nightly for Android. If it crashes we should see it in the crash reports. If you notice anything rendering incorrectly, please either file a bug or let us know via irc (or even leave a comment here). You don't need to set any prefs etc. for Android, you will automatically get the refactored version.
We are most worried about FirefoxOS/b2g because that is where we use the most esoteric code paths and have the least automated testing. If you are working on b2g and are able to help us by running b2g built with m-c rather than one of the b2g branches, that would be great. Again, no prefs necessary, just using m-c is enough.
If you are on Linux and Mac and are feeling brave, then you can help us by running Firefox with OMTC on these platforms. Please bear in mind that this setup is unsupported for now and is known to be buggy and missing some features (plugins, for example). The most useful thing would be to compare Aurora (no refactoring) to Nightly (with refactoring) and let us know if anything has got worse. For both platforms you must set the pref "layers.offmainthreadcomposition.enabled" to true (in about:config). For Linux, you must be able to run normally with OpenGL with no issues, to do this you need to set "layers.acceleration.force-enabled" to true. If you have not tried this before, I would try it before trying OMTC, there is lots of driver sadness around. For Linux you must also set the environment variable "MOZ_USE_OMTC=1". Note that when using OMTC, about:support will report the layers backend for the content thread only, i.e., it will not really be true, it will appear that you do not have HWA, when you do.
Finding bugs for us to fix is much appreciated!
Finally thank you to everyone working on mozilla-central for your patience whilst we fix(ed) bugs, we appreciate it! And thank you to all the graphic team for their help getting this planned, written, finished, reviewed, and landed.