We did a test at work comparing Vista to W7. The biggest improvement would probably be the amount of hardware usage just to run the OS. I think Vista was using roughly 800MB to do nothing whereas W7 used about 200MB. That alone is pretty good if you can't afford more memory. Visual wise, I don't like the icons that show at the bottom of the screen. Some of the shit I work on I can't even tell what I'm clicking on until it pops up, I prefer it to be named. Sticking to Vista until W7 SP1 comes out at least.