They are trying drastic things but I don't know if people care enough to notice. For example upgrades from 7-> will be free for the first year win 10 is out. Not sure how they are going to map which version you can go to from which version of the predecessor but still that is pretty sweet. At least according to what I heard on Windows Weekly they aren't even going to check if your version of windows is legitimate before allowing the upgrade. Meaning should you care to get a pirated version of windows 7 Ultimate and upgrade all the way up to whatever the equivalent ends up being for win 10 and the win 10 version will be legitimate ie no Win Genuine advantage complaints or whatever. I think MS has realized that people get windows with their computers and those that pirate aren't going to pay you so you might as well give away the software and get the whole ecosystem up to the latest and greatest (and use that to sell the idea of building stuff for the Windows store/hopefully at least get a few dollars from them when they buy a game or something) rather than allowing the latest and greatest look like a failure because people aren't replacing computers every 3 years like they used to.
Next up is they are integrating app stores and XBox with the PC. Only a part of the market I suppose but if you have a decent computer that means if you feel like getting a XBox game but can't be bothered dropping a few hundred on the device for the few games you want to play you'll still be able to get them on the PC (how that plays out in the market we'll see but could be fun). Probably not a huge deal for people that are big into gaming because they probably have a console vs PC preference but for the casual gamer that wants to be able to drop $30 on a game and play with a friend who is playing on their Xbox: not a problem.
I don't touch metro apps myself but Win 8.1 is still a nice, albeit smallish, upgrade vs win 7. As a .Net developer for a starters .Net 4.5 and in win 10 time frame C# 6 are huge improvements for my work. But also just simple things like task manager having more and better displays of what is doing what on the system. I used to have to open up process explorer once a week or so to track stuff down. Now I can do most of that right in task man. Similarly: perhaps a sign of my neurosis but I like progress bars, getting them for file copies and the pausing and restarting functionality is nice.
Anyways, back when Win 8 came out I think I paid about $29 for the upgrade so I could go to a hackaton that was using it which I think is all it was really worth. Now MS has gone to free upgrade model they are essentially going through the pattern that Apple did 3-5 years ago: get the initial sale then keep the customer happy with free upgrades till they decide to replace their machine.