This is simply untrue. While the multitasking bar doesn't necessarily represent running apps (it represents apps either running or in a suspended state), if you hit the red (-) button to close a 4.0 app that is running, it is akin to a "Force Quit" on the Mac.
Try it yourself: open a 4.0-built app, go to a different screen or menu in it, then go back to the Home screen. If you went back into the app, it would go to the last state it was in. Now go to the multitasking dock and hit the app's close button. Go back to the 4.0-built app and you'll find that the app is restarting from scratch.
But that close button is the ONLY WAY to close an app. Apple's (IMO flawed) philosophy is that a user should never have to worry about closing an app. They are keeping apps open as long as possible in memory, and then notifying apps to shut down when low. All without the user knowing what's going on. That's why they changed the functionality of the single click of the Home button. In past iPhone OS versions, this would quit the running app and take you to the Home screen. Now it merely puts the app in the background.
I wonder if this could also explain why my battery has been draining faster than my poor 3G. I just tried it out, and sure enough, every single app I'd opened since I got my phone was still in the multi-task bar, listed as being open (including the phone). That seems kinda silly, because now, everyone's going to have to remember to go in and close out every app. :\