I have been using it and I understand that this is a very early developer beta, (I'll honestly probably hop over to the public beta later) but this is a much bigger change than I previously thought but a lot of things still can be tweaked obviously.
I am glad that they reverted the little Mac Man as to me it felt like disrespecting the brand almost. I mean after Apple itself, Mac is it's oldest product.
As someone else mentioned, dark mode is completely broken in Safari in an almost jarring way. Some other apps I use are broken, but it isn't a huge deal for now as I am sure they will update their own apps shortly to work with it.
A few other things I feel that don't make sense is just unusual separations in the design, lines that just seem to be there to be there, and the dock seems oddly smaller and spaced out now.
Not everything is terrible though. They definitely have some interesting improvements with AI (although Siri is still Siri), and a lot of the other design flourishes actually don't look bad at all.