http://www.nada.kth.se/~nv91-asa/Trans/omega_page.html
including directions on how to reach a mailing list formed to
discuss it (omega-point-theory@world.std.com, run from a majordomo).
Briefly, Tipler's cosmogony is that of a finite universe which ends
in a Big Crunch. Before the Crunch is reached, intelligent life
spreads across the universe, assuming control over all matter
everywhere; and also resurrects-via-simulation every intelligent being
that ever lived, through reconstruction of the past. Although his
universe lasts only for a finite physical time, these ultimate
intelligences experience a subjective infinity by using the free
energy which builds up at the universe's demise to think ever faster.
-- -mitch http://desire.apana.org.au/~qix