In microsoft.public.money, Jared wrote:

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Regarding the others, I don't know if there is something you would
notice. There is a free trial, tho entries made during the trial
will not be available if you revert back to Money 2007.

The lead feature is the Insights, which will optionally watch for
and display upcoming Bills, spending, and cash flow info. It is done
using a single tray icon. It is completely optional and not pushy.

There are some subtle improvements including correctly keeping the
last x backups on the flash drive as well as the hard drive. Spinoff
handling was fixed too.

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Be aware that "Microsoft Office Accounting" has recommended by many,
and it even has a free version. However some have posted that it
takes over the file association for OFX files, so that can be
something you would have to deal with.

I was looking to upgrade my 2007 Home&Biz to 2008 Home&Biz for only tthree
reasons:

1. CPU performance Issues with Background banking.
2. Money hanging when reconciling electronic transactions downloaded from
my Bank with those which were setup as recurring loan transactions (Such as a
Mortgage or Auto payment). This requires TaskManager-> End Task and
Microsoft's recommendation was the Nuke the bills and re-enter. That works
for about a month or so...
3. (Business) Time Tracking screen refresh delays.

Also, can someone enlighten me on what is 'Enhanced Background Banking?"

So far from what I can tell it looks like none of these are resolved. I do
have the last 8 years of data in Money, but I think for the next fiscal year
it's time to switch to a product that a company actually puts effort into
maintaining...