Although it is a bit dated, this document of Gartner (feb 2010) describes Gartner’s view on SharePoint 2010. Nice to read.Gartner’s key findings are:
SharePoint 2010 remains a horizontal content management offering. Microsoft does not appear to be targeting vertical applications or transactional (fixed) content management with this release, but rather more collaborative processes and dynamic content applications.
This release promises improved scalability and better support for broad enterprise deployments.
Enterprises will be better able to govern their SharePoint deployments if new features, such as policy-based information management, prove robust and effective.
SharePoint 2010 provides a more intuitive user interface. The range of information workers who can consume and use content management therefore continues to increase, blurring more completely the distinction between user and administrator.