As TonyMacx86 notes, a kernel patch is necessary to build a Hackintosh with Ivy Bridge currently. That has not stopped some savvy Hackintoshers from getting MacOS up and running (and benchmarked). However, Apple has not shipped a native OS kernel compatible with Ivy Bridge, which makes the patched kernel less desirable than a vanilla kernel that supports Ivy Bridge.
It is not certain if Mac OS 10.7.4 is Ivy compatible (commenters—correct me, if I am wrong).
With Ivy Bridge processors now on store shelves, it would seem that there are not any external barriers to Apple releasing new Ivy Bridge-powered systems.
- Tri-gate transistor technology (less than 50% power consumption at the same performance level as 2-D planar transistors). 
- PCI Express 3.0 support. 
- Max CPU multiplier of 63 (57 for Sandy Bridge). 
- RAM support up to 2800 MT/s in 200 MHz increments. 
- Intel HD Graphics 2500/4000 with DirectX 11, OpenGL 3.1, and OpenCL 1.1 support. 
- The built-in GPU is believed to have up to 16 execution units (EUs), compared to Sandy Bridge’s maximum of 12. 
- A new random number generator and the RdRand instruction, codenamed Bull Mountain. 
- Intel Quick Sync Video. 
- DDR3L low voltage for mobile processors. 
- Multiple 4K video playback. Source: Wikipedia 
- Intel’s upcoming Ivy Bridge Quad-Core i7-3770K benchmarked on Mac OS 10.7.3 (9to5mac.com) 
- The next Macs will likely have one of these Intel Ivy Bridge processors, due in a month (9to5mac.com) 
- Ivy Bridge tested, significantly faster and more power efficient (9to5mac.com)