The same hackers that brought us a fully - though incomplete (missing sound files) - playable Jill Valentine for Marvel Vs. Capcom 3: Fate of Two Worlds, have just made Shuma-Gorath fully playable, as well.
Jill Valentine and Shuma-Gorath are two DLC characters that come with either the deluxe edition of MVC3 or purchased separately in a downloadable pack.
Seems the code, for both Jill Valentine and Shuma-Gorath, is present in the game from the get-go.
Regarding Shuma-Gorath, who the hackers replaced M.O.D.O.K. with, it's reported that, "Shuma-Gorath is essentially complete and is 100% playable and all his resources are on the disc."
However, the two hackers responsible did not access the Mission Data - but that is available as well.
Apparently, these two are the only characters that are in the code, as the hackers state that no other characters or resources exist on the disc. There have been previous reports of "Frank" and "Doc Ock" appearing in code, but the hackers state they have been "wiped."
In related news: Sony Clamps Down on PS3 Hackers.
Here's your proof (click to enlage):
Marvel Vs. Capcom 3: Fate of Two Worlds is available now.