We are using Drupal 8.8 with Drush 9.
What are the main risks and benefits of upgrading to Drush 10?
The official release description is rather vague.
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You can check the difference here https://github.com/drush-ops/drush/compare/9.7.1...10.0.0
As you can see, they are mostly fixes and improvements.
There are also some compatibility changes:
As long as you're using PHP 7.1+ there is no risk. The benefit is that it will still work once Drupal 9 comes out later this year.