Visual Studio's primary extensibility method for supporting new languages is through Language Services in a VSPackage.
Visual Studio 2010 has radically improved the ability to support a new language, but if target your extension to it you will not be able to use it in older versions. If you write a language service for Visual Studio 2008, you'll be able to use it with Visual Studio 2010 as well. Unless you have some strong financial ties to supporting Visual Studio 2008, definitely skip it and go for 2010.
Here is the best public link I know of right now:
I'm working on a new set of articles about support for Visual Studio 2010, but they aren't ready yet, and likely won't be for a while. :\ If you decide to go with a Visual Studio 2008 language service, I have several entries on my blog on the subject.