Mountain Lion Review - The Verge

Seems like if you've got an Apple TV, AirPlay alone is big enough a feature to make you want to upgrade to ML.

For iOS users, syncing across all devices will be the key feature you'll want to get from ML.

For everyone else, Notification Center, Sharing, and Safari don't seem like much, but it's probably a feature that'll definitely be appreciated.

Quite honestly Lion wasn't very life changing in general, people who were still on Snow Leopard haven't missed much. As a non iOS user, ML won't be that huge a life change for me either, but you can definitely see how ML will be an even larger benefit to the iOS user than Lion was, if you're an iOS user who is still running Snow Leopard, the US$20 to upgrade to Mountain Lion will be worth every penny.

For a more in depth review, check out The Verge.