A SharePoint 2010 2007 comparison was done shortly after the SharePoint 2010 version was released and there have been many similarities in the two but also many upgrades in the 2010 version.
In the Sites section of the two versions there have been a few unique upgrades including the reading and writing capabilities, the editing capabilities that have been added for you to edit directly from your mobile phone as well as your pc, The new Microsoft Silverlight adds a great benefit to the 2010 version also along with the Audience Targeting and the tagging features, the 2010 and 2007 version are both great choices.
