Well, it's been a while since much mention was made of this so here we go again.
I have read
this article, rather childishly called "Why Windows Vista won't suck". Please try and see past the pre-school title, the article itself is intelligent and well written.
In short, it does it's best to explain the changes from XP to Vista, some of which I wasn't aware of despite liking to think i'm fairly up to date on these things. There's a lot more than a pretty new desktop.
As for actually getting it, I'm still going to wait a couple of months after it comes out before making my decision. I want to see what initial problems there are, what works and what doesn't.
It does look intriguing though.