We have to agree with Mary Jo Foley , in the latest Windows 7 M3 Build, we see that Windows 7 looks a whole lot like Vista. There are updates for sure, but they're subtle differences—a return to the Ribbon interface, a simplified start menu, My Documents replaced with Libraries, fewer User Account Control alerts and a "light" Windows Media Player to name a couple. From a superficial standpoint alone, not a lot has changed (though admittedly, that Vista background isn't helping much).
Hit the link for the unabridged gallery. [thinknext Thanks Daniel!]