Okay, let's start with the good things that I like about it:
1. Looks great!
2. Google indexing :)
Now the things that I don't like:
1. File structure = confusing
I been looking for something for over an hour now and everywhere I turn all I see is "sources", "admin", "modules_admin" and "modules_public". Everything looks the same, same directory/file names no matter what you want to do.
2. Data structure = where is it?
In 2.3.x, the main post view data was loaded in the ipsclass.php file, I have no clue where it is now, been round and round these /dirs/ for over an hour and can not find "userInfoPane" to save my life. I have browsed through the articles here and have yet to see one with the most basic of info on how member data is loaded, outputs and such. Don't take it out of context, I am sure there is a lot of great info in the articles but it looks like steps 1 & 2 were skipping and someone moved directly to steps 3 and beyond. Took me awhile to figure out the how to create a new app, very confusing. With 2.3.x, the minimum requirements were components_public/file.php, lang_file.php and skin_file. There are no examples to a basic app with group permissions. I don't want to have to go back to 2.1.x days where the perms were added to the cp_skin_groups.php/action_admin but as of now it looks like the only viable way to do it. Maybe I'm not feeling it because I am so use to v2.3.x. I see that there are a select few who are "getting it" and that's great (especially for IPS customers), those select few appear to be in one of the upper groups here which is making me think that they received better instructions or something, the rest of us who are not in the "clique" are pretty much s.o.l.
My opinion of it may change later down the road but for now, coding anything for 3.0 is 2 thumbs down.
P.S. I have had a laugh at some of the things I have seen in some of the files, one had something to do with keeping Rikki happy. lolz