For the most part, it just seems like a shinier version of XP. I don't really care for the fancy GUI enhancements, but I haven't bothered to turn them off either.
The Users directory with the new structure is much more rational than the old version. A good evolution.
I LOVE the start menu search feature. I've always spent effort organizing my start menu into a structure that enabled easy access to all commonly used programs. For example, I would put Excel into a folder called applications, so to launch excel I'd just type
Other than that, my response is 'meh'. It works, its windows, it mostly stays out of my way. I wouldn't council staying away from Vista neccessarily, but there is very little that really justifies the effort either.