As will I [upgrade that is], but there is very little forefront in Technology in windows 7. The kernel updates via Arun Kishan are great, but even the new task bar with it's jump lists etc. are still the same Win32 ListView controls all implemented via GDI drawing.
From a Windows Forms developers, point of view, I have used ComponentFactory's controls for a project and already you have someone who has created a Windows 7 theme so I can create quite a lot of the controls in Win 7.
What they seem to have done is taken away a lot look at this in Live mail (and Win 7)

Apart from the new lighter theme, all they have done is
remove icons. In previous versions you would have lot of icons indicating actions on the toolbar, which gives a feeling of simplicity to the toolbar now.
Again, look at the tree view (compare it with Outlook for instance)

They have just
removed all the icons - genius!
Now I know you guys probably think I have an "icon fetish", but whether this is an improvement is subjective I guess.
The Glass in Windows 7 is clearer, and I don't need multitouch, especially seeing as there are no multi-touch applications available that are any good, so it all boils down to a return on investment.