Amazon Japan is selling it, and the information i could find about it is that it includes all kind of stats including each characters moves and the actual “numerical damage value” for each move, plus information about the unlockables and some bonus content. There is only a single picture on the official blog, and Amazon says it has 172 pages. It’s pretty affordable at about $15 or 11?, but the catch is that Amazon Japan only offers International Express Shipping which at least doubles the price. At least the ordering process is in english (use ‘Click Here to see in English’).
Guide: http://www.amazon.co.jp/タツノコVS-CAPCOM-CROSS-GENERATION-HEROESオフィシャルキャラクターガイドブック-カプコンオフィシャルブックス/dp/4862332048/ref=sr_1_1?ie=UTF8&s=books&qid=1232225883&sr=1-1
Shipping: http://www.amazon.co.jp/gp/help/customer/display.html?ie=UTF8&nodeId=1039606#international
Information: http://www.capcom.co.jp/tatsucap/info.html#10