Multi-tasking I really don't see what the big hoopla is all about although a bit annoying I do fine with my single tasking. However ofcourse if I have it I'll use it

like the coming back to the app just how you left it part though.
Universal mailbox sounds cool but not a big deal to me I kinda like my mailboxes seperated. It would be easier to see both so I'm 50/50 on that one.
I love the App folders the most I will definately get the most out of that feature.
Well it seems Apple knows how to get my money LOL I'm still waiting on my iPad here in Canada and after that I will either wait for the 4th gen iPhone to drop and get an older 3Gs once the prices go down so I can get 4.0 and still JB.