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Details are still trickling out, so I'm taking a wait and see approach. One thing that I do find VERY appealing is the improved Windows Update process. I'm sure we have all sat at our desks and stared at splash screens after a patch forced a restart. And sat there. And sat there. Windows 8 is apparently going to only require restarts once per month, with each monthly security release. In the big picture, this isn't a huge deal, and it won't make me run out for Windows 8 on day one, but I admit that I am very much looking forward to this change.
The other things that I'm really hopeful about are that Windows 8 will be inherently more secure than previous Windows versions (which I understand is a major design goal of MS) and support for ARM processors, which hopefully will broaden the hardware than can run the OS, and potentially bring hardware prices down.
In the end, I will almost certainly take a wait and see approach. I don't want to be an early adopter only to find out that the OS is seriously flawed - not that I necessarily expect that to be the case. If I look into my crystal ball, a couple of months will probably pass after release so that others can find the flaws before I consider adopting it.