Press Release: http://www.apple.com/pr/library/2014/04/03Apple-Worldwide-De...
Direct link to register page: https://developer.apple.com/wwdc/tickets/
Info for company account holders: it seems like every Apple ID associated with your company account can enter the lottery separately.
Quote from https://developer.apple.com/wwdc/more/: "Tickets may not be sold, resold, bartered, auctioned, or transferred in any way. As an exception to the foregoing, requests to transfer tickets among eligible team members may be submitted to Apple for consideration at wwdc@apple.com. Apple reserves the right to reject any transfer requests."
Incidentally (and off-topic; apologies), does anyone know if you can sign Mac apps, e.g. to distribute outside of the app store, with an iOS developer account? I'd like to sign up for one of the developer programmes and can't justify spending money on both right now. I'm not sure why Apple has two separate developer programmes anyway...
"Only Mac Developer Program members are eligible to request Developer ID certificates and sign applications or installer packages using them."