I able to download it from from MSDN & also got the key. What I heard from others is:
It is faster then Vista. Specially the boot time & shutdown time
Look is much like Linux. This was surprising but Microsoft hired many Linux developer in past so it make sense. – Thanks John M for sharing this info.
As Microsoft extended the support for Windows XP, looks like they are trying to release Windows 7 before Windows XP support expires.