2KGames Community Creator, username drcane on the official forums, has shared a few words on the upcoming patch for XCOM: Enemy Unknown.
Most of what it labels as "major fixes" are technical in nature, resolving SHIV inaccesible issues, Interception game hang issues, and abductor roof visibility problems. They've also optimized the multiplayer connectivity to have less lag and hopefully better match setups. In "Other Fixes", it says that soldiers will rightfully spawn after players clear the second room of TempleShip and that it has repaired some errata that happens between Snapshot penalties and Overwatching.
It also claims that "Easy Difficulty is now easier", though it doesn't detail how. But since it's not a "major fix", I can only imagine that's its impact is slight.
Apparently, some players have also experienced a "Defeat" screen after beating the game, an issue that Firaxis is looking into but might not fix yet with this particular patch.