In my work, I've been using Vista and 7 since they were betas.
I see very little difference in the functionality between the two.
7 continues to slap additional glitz onto a user interface that was already too glitzy. Microsoft continues to miss the point that glitz does not equal style.
7 continues the Microsoft tradition of burying important and commonly-used configuration items behind progressively deeper layers of annoying menus and wizards. No surprise there.
7 tries to improve UAC and fails. In fact, UAC is worse now for me. I can no longer set certain kinds of options on a DOS box to run it as administrator and get it to do what I want.
7 is supposed to have a nice new feature that allows you to operate your WWAN adapter just like your WLAN adapter; i.e., no separate connection manager software needed for cellular cards. Except, that too fails because our company still has yet to get their hands one the scant few supported devices.