You say yuo think 3.0 will widen the gap - in which way? LINQ will be implemented in both.
I was thinking more of Lambda Expressions and Extensible methods. It is these more obscure features which I THINK - and I'm stressing that this is just a guess - is going to be where the differences will come.
As for the "is it just personal preference" question. All programming languages can achieve the same thing - it's always a question of which tool makes it easiest to achieve what you want, and which tool you like.