Interesting - I wonder why the difference exists; Engadget seems to like Win7 (though they are not ecstatic), whereas other sources seem to despise it. I wonder where the difference lies.
I do hope MS the best - the more competition we have in this sphere the better, and if the responsiveness/performance of the OS is as good as Engadget says, there will finally be some hard competition for the iPhone (Android is great, but I've yet to use one where the UI isn't sluggish, and it really detracts from the experience).