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WoW Forever: dual spec costs 50 gold at level 40
Dual spec is in WoW Forever from day 1: at level 40 your class trainer sells a second talent build for 50 gold, the same level as your first mount.

Dual spec is in WoW Forever from the start. Once a character reaches level 40, their class trainer will sell them a secondary talent tree for 50 gold. This comes from a single press report based on the game itself; Blizzard has not announced the price separately.
That settles a question left open before launch. In October Josh Greenfield said dual spec would come online at level 40 and floated a cheeky 30 as an alternative, but the unlock level was never decided. In the live game it is 40. It is also a change from the Classic 20th Anniversary realms, which did not have dual spec at launch.
A second spec is a separate talent build that you can switch to and from whenever you want. Changing talents the old way costs more gold each time, so dual spec is the cheaper route for anyone who wants a tank build and a damage build, or one build for dungeons and another for PvP.
The catch is timing. Level 40 is also when players want Apprentice Riding, and the same report puts the cost of both together at 150 gold. Until that money comes in, many players will have to choose whether the mount or the second spec comes first.
It should get easier as you level, because items sell for more and Blizzard is adding gold to quests from level 48 and above.