well it surely isn't a step towards an affordable expandable tower, (although i haven't seen what lower end BTO option exists, if any), and i'm always slightly disappointed when an update doesn't come with a new look, but overall it's good.
that said, i don't see any real reason why i would prefer it to a refurb or even used 2.66 for the type of CS3-heavy work I do...i make an alright living, but another $300 isn't particularly easy to swallow either...i mean, i could build a 4-core PC for ~$1200 with new penryn processor etc...a $3000 computer almost seems like an irresponsible investment, even with the slightly slowed pace of obsolescence...even a relatively heavy user could get 2 disposable imacs in the same time, and i'm betting the second imac has 4 cores and has a higher clock speed (more cores are great, but i'd prefer a theoretical 4 core 5ghz mac pro over an 8 core 3.2ghz mac pro any day).
oh, the price Apple makes us pay for expandability.
Edit: wow, a single 2.8 option, wonder what that'll cost...and how it'll compare to a 2.66 2xdual mac pro...if it's cheaper and comparable performance-wise i'll raise my assessment from a 7/10 to an 8/10.