Just to keep this bug updated, gnucash 2.2.6 was released today with aqbanking 
3.0 support.
I compiled it on hardy and it works... I didn't use a package, instead used 
checkinstall

1) apt-get install libofx-dev libaqbanking20-dev
2) download gnucash 2.2.6
3) tar xvxf gnucash...
4) ./configure --enable-aqbanking --enable-ofx
5) make
6) sudo checkinstall
8) mv ~/.banking ~/oldbanking
9) mv ~/.aqbanking ~/oldaqbanking
10) start gnucash and recreate users and accounts

and everything works with the following problems:

downloading the account list caused aqbanking to fail with

3:2008/07/31 21-12-30:gwen(30862):io_tls.c: 1142: gnutls_handshake: -9 (A TLS 
packet with unexpected length was received.) [fatal]
3:2008/07/31 21-12-30:(null)(30862):provider.c:  665: Error exchanging 
getAccounts-request (-66)
3:2008/07/31 21-12-30:qt3_wizard(30862):cfgtabpageuserofx.cpp:  283: Error 
requesting account list

google gave a bunch of different problems/solutions, but the one that worked 
for me was
http://bugs.debian.org/cgi-bin/bugreport.cgi?bug=478470

#  sudo dpkg-reconfigure ca-certificates 
and remove some of the certs.  I left debconf.org and all the mozilla certs, 
disabled everything else.


Hopefully a debian package appears, maybe in the PPA
https://launchpad.net/~gnucash/+archive

-- 
Please backport Gnucash with --enable-hbci
https://bugs.launchpad.net/bugs/227732
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