I hate it. I hate it. I hate it. What is the point?
I can't see how it's any different to Vista in anything other than a couple of non-important superficial thing (ugly new taskbar for example).
The killer for me is that it still uses approx. 500MB of RAM whilst seemingly idle. I've tested XP, Vista and 7 over the last few weeks on the same machine, and the fact of the matter is that XP runs RIDICULOUSLY faster, is more compatible, more stable (yeah I really think it is - the only one that hasn't crashed on me), and it does anything I need it to. Vista and 7 have a better installation process (both identical btw), but that's about it.
I know that Windows 7 is still only in very early BETA stages (although they have been working on it for >6 years now), but all this marketing claiming that it's the anti-Vista is bullshiteeee, pure and simple. It's Vista's evil twin, albeit minus some of the features.