NVIDIA released a new driver, originally intended for developers though. Windows drivers version 182.52 drivers version 180.37.05 provide beta support for OpenGL 3.1 and GLSL 1.40 support (as well as full OpenGL 3.0 and GLSL 1.30 support).

We have a discussion thread open on these drivers right here.

You need one of the following graphics cards to get access to the OpenGL 3.1 and GLSL 1.40 functionality:

Desktop

• Quadro FX 370, 570, 1700, 3700, 4600, 4700x2, 4800, 5600, 5800, Quadro VX200, Quadro CX
• GeForce 8000 series or higher; Geforce G100, GT120, 130, GTS 150, Geforce GTS 250, GeForce GTX 260, 280, 285 and 295, any ION based products.

Notebook

• Quadro FX 360M, 370M, 570M, 770M, 1600M, 1700M, 2700M, 3600M, 3700M
• GeForce 8000 series or higher

This driver now implements all of GLSL 1.30 and all of OpenGL 3.0, and all of OpenGL 3.1 and GLSL 1.40

This driver exposes the following new extensions:
OpenGL 2.1 extensions:

• ARB_vertex_array_object
• ARB_framebuffer_object
• ARB_half_float_vertex

OpenGL 3.0 extensions:

• WGL_create_context
• GLX_create_context
• ARB_draw_instanced
• ARB_geometry_shader4
• ARB_texture_buffer_object

OpenGL 3.1 extensions:

• ARB_compatibility
• ARB_copy_buffer