IMPORTANT NOTE: this information is subject to change until Blender 2.8’s final release.
Amongst the many features that have changed with Blender 2.8 is User Preferences. Previously in Blender 2.79 -/+ the control panel window could be accessed from File » User Preferences. For Blender 2.8 this is now Edit » User Preferences.
So far as the available settings are concerned, much of those from Blender 2.79 are included plus additional properties accommodating the updated rendering systems – which might include the removal of some options no longer needed/compatible with the new rendering systems.
User Preferences have been moved from the main File menu.