What are advantages of ‘Windows Threshold’ for the Windows 7 user?
It's a little early to know exactly how Threshold will pan out. From what we know at present, it will be technologically similar to Windows 8, but the user interface will match a "device profile", so that Desktop & laptop users will boot into a desktop environment with a start menu, and tablet/phone users will get something like the current Start Screen.
So, if all goes well, the advantages of Threshold over Windows 7 will be whatever the advantages of Windows 8 are--faster boot time and performance, better use of memory and CPU resources, slightly better security and arguably better "self repair" capabilities). In terms of interface, it will be approximately the same as Windows 7, but of course the devil is in the details. Sometimes, little changes to the interface can make a big difference to the user experience.
The one other thing it will bring to the table is that it's the newest and latest. New computers will only be available with Threshold. Windows 7 will not be an option. Some new hardware will only have Threshold drivers (perhaps not initially, but 3-4 years down the road). Support for Windows 7 will eventually come to an end, just as it did for XP, so somie users will reason that it's better to get this newest and latest system to enjoy the best level of compatibility and support from the start.
Of course, there may be many other features in Threshold, good or bad, that we don't know of yet (or that haven't even been invented yet) which will change the picture significantly, but we'll need to wait to find that out...
Alan link is good for overview, but you have to wait for difference between Windows 8 and 7 on how desktop will look like.
The Threshold OS will look and work differently based on hardware type.
If you're using a PC with a keyboard and mouse, you'll see a system that is optimized and defaulted to the desktop. If it's a touch device with no keyboard/mouse, it will be optimized for and defaulted to Modern.
Therer is a little info here: http://winsupersite.com/windows-8/threshold-revealed-microsoft-talks-future-windows