I have tried it. No major difference. I installed Windows Vista, it's not that good, and it sucks in games. I am using a MacBook Pro (specs written in my signature). However, the screen doesn't get screwed (by flickering and stuff) like the last version, it's much better in the graphics.
It seems to work better than the previous version. In particular, I can leave it in coherence mode full time, and Parallels doesn't crash due to some lack of memory error. I've also installed the Parallels iPhone app. Not too useful since you need to be on your WI-FI network.
I have ORB running and it's been working like a charm.
Then again, for me I tried them both on my single-core AMD-based PC. VMware Fusion ran but when I tried to boot my physical Vista drive it was pretty slow. I mean it worked, but it wasn't too usable. I tried Parallels but it didn't even wanna boot.