The biggest benefit of this upgrade will be the easier access for playing movies on pocket devices due to it comes with a lot more codecs built-in which wil make it a lot easier to play any content without worrying about that the codecs won't support the movie and one need to have to download an upgrade. I saw that myself when I proted my collection of
Carol Burnett DVD's into my pocket PC and it wouldn't play it at all until I gound a codec upgrade that supported the AVI format I had used.
That being said then C7 will probably require faster CPU's and more RAM in order to run well so lets hope that Intel is able to make more powerful CPU's which requires less power so devices will run cooler and longer as well.
On my current netbook with N270 Atom CPU then I can run Windows C7 pretty well even with 1 GB when not having too many programs open and it does have better GUI than previous windows versions so looking forward to it.