New processor, better, brighter display, 120Hz display refresh, thermal improvements in cooling of processor and voltage regulation system, color-coded expansion modules to match bezel, high monitor resolution to avoid fractional scaling, better webcam, new expansion module for SD card storage, option for keyboard with "Super"-labeled key rather than Windows key.
For small-medium businesses, can ship with Windows 11 and provides longer warranty, scaled up support staff.
Neither of my two wishlist items, 100Wh battery or triple mechanical trackpad buttons, though.
Is the 61 watt hour battery new vs the 55? I'm not expecting 100 wh in a small 13" laptop, but 61 is an improvement. I'd really like to see at least 70 (like the 14" MBP) in something that size.