SharePoint v3 has been re-written from the ground up…more features, greater scalability, more IIS friendly etc. We are currently running the Beta in our labs and its looks good!
 
 
Another good source of V3 features and enhancements is the PDC presentation by Dustin Friesenhahn Program Manager Microsoft Corporation – PDC OFF409 – Windows SharePoint Services: Advancements In Document, Content, And Data Storage.
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