There have been a few posts about the new ATLAS framework for ASP.net and all the usability enhancements it enables on the front end. I think LINQ/DLINQ is just as cool for the back end.
It's a functional style syntax for doing queries over objects, xml and databases in C# code. It allows you to take a loop over a collection of objects with the nested if statement as a filter and replace it with a more SQL type syntax where you just loop over a filtered result.
What I see as the real win for iMIS is the potential to get off DataSets and all the bloat that comes along with it.
Here's a couple of articles in case you haven't seen any of it.