It sort of depends on what you mean by ‘support’.
People have already installed Roon on a 10th Generation NUC.
If you are installing it with Windows it will almost certainly work. But you will be something of a guinea pig.
Even though Roon first ‘supported’ the 8th Generation Nuc, it was suspended for a while because people were having difficulties installing ROCK. Even though it is again supported, the documentation for installing ROCK on an 8th Generation Nuc is pretty spotty. It doesn’t seem to fit with a user’s experience with that generation of BIOS. But it runs just fine and always have.
If you will worry about having problems on a 10th Gen Nuc before Roon blesses it, it could be a while (months). If you are comfortable with a small amount if Risk, it’s probably safe to get it now.
Frankly, I doubt you’ll get any useful performance gain with the 10th Gen Nuc. 8th Gen is way more than capable for 90+% of uses. Based on what I’ve learned, I’d save some money and get an 8th Gen machine.