Personally, I'm quite fond of it. It runs very smoothly and is great to look at. The full-screen apps don't have to be of your liking, though. I'm using only a few of them (Mail, News and Weather).
I honestly think it looks like a console lay out, which doenst really suite a PC. Also, I dont really know of any major reasons to upgrade, besides aesthetics(witch IMO, arent that pleasing)
There are a few useful features like faster booting, improved, much more detailed Task Manager and Explorer with the ability to pause copy/delete actions. Maintenance has improved as well. Windows 7 is really good enough but I thought 15€ was a very good price for upgrading.