I reluctantly traded-in my '06 xbox after reading about the new improvements (telescopic steering wheel, better seats, gauges, etc). I wasn't a fan of the 2nd gen initially, but eventually it grew on me. A week later, I am loving my new 2011 xB. I was pleasantly surprised by this new 'gen 3' version: the comfort and power were the first two things that jumped out. The ability to shift the auto transmission 'manually' is a nice bonus. The dash/stereo controls are a little confusing at first, but they're starting to make sense now. Gas mileage (24 MPG) is definitely lower than my old box (~31 MPG), but the trade-off of more power is worth it. The ride is smooth and quiet.
More powerful engine Sound system (tweeters included) Comfortable seats Cruise Control Standard armrest USB/AUX standard!
Better all-season tires (Grand Touring?) Better MPG. There are other vehicles using a 2.4 Liter engine getting closer to 30 MPG.