http://www.northlight-images.co.uk/Canon_40D.html
This actually looks quite convincing, I thought...
All sounds reasonable...but even if they are true, nothing there that compelling to upgrade tho 
What - you mean that a few more megapixels won't change your life???

Live View might be of interest to some I guess; the benefits of sRAW puzzle me a bit; but if the camera introduces MKIII-ish noise performance and/or better DR then I'd be interested.
I could see some benefit in the ability to set up three Custom Settings too.
Oh - and if a usable Auto ISO is in there somewhere (the MKIII "Safety Shift"?) I'd be very interested.