Based on our recent work with SharePoint 2010 and Office 2010, here is a list of observations of the differences between the two versions of Office when integrating with SharePoint 2010.
Some enterprises may decide to rollout SharePoint 2010 without upgrading Office. In this case, here are the features that you will miss out on!. This is not a comprehensive nor the official list and is based on our initial experiences. Please post in the comments if you have additional features or if some of these work in 2010
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Word
Feature
Word 2007
Word 2010
Save to SharePoint
View and Manage Versions
View/Manage/Start Workflows
View and Manage Workflow Tasks
Co-Authoring of the same document simultaneously
Set Managed Metadata Properties
One click document synchronization with the server
Social Integration with Notes and Tags
Office BackStage
PowerPoint
Feature
PowerPoint 2007
PowerPoint 2010
Save to SharePoint
View and Manage Versions
View/Manage/Start Workflows
View and Manage Workflow Tasks
Co-Authoring of the same document simultaneously
Set Managed Metadata Properties
One click document synchronization with the server
Social Integration with Notes and Tags
Office BackStage
Slideshow Broadcasting from Powerpoint through PowerPoint web app
Edit Video and Pictures within the document
Screen Capture Tools
SharePoint Designer
SharePoint Designer 2010 is required to edit SharePoint 2010 sites. It is not backward compatible with MOSS 2007 either.
Outlook
Feature
Outlook 2007
Outlook 2010
Social connector to LinkedIn
Take SharePoint lists offline
Overlay Calendars
Plug-ins to connect to SharePoint social features
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Visio
Feature
Visio 2007
Visio 2010
Save to SharePoint
View and Manage Versions
View/Manage/Start Workflows
View and Manage Workflow Tasks
Publish to Visio Web Services from the client
Build Workflows for SharePoint
Import Visio Workflows to SharePoint Designer 2010
Office Backstage
Excel
Feature
__Excel 2007
__
Excel 2010
Save to SharePoint
View and Manage Versions
View/Manage/Start Workflows
View and Manage Workflow Tasks
Co-Authoring of the same document simultaneously
Set Managed Metadata Properties
One click document synchronization with the server
Office BackStage
Improved Publishing to Excel Web Access
Excel SparkLines
Excel data slicers
InfoPath 2010
InfoPath 2010 is needed for customizing the display forms in SharePoint. Forms can be filled in but will not support the features like BCS metadata controls and people selected controls.