Theres one particular aspect of Gutsy that I think is more important than most, and that is that it allows you to choose your level of freedom.
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Whether you want to do the right thing and use free software wherever possible, or whether you need to install additional proprietary software that you require to do your work or have some fun, Ubuntu 7.10 makes it easier for you to choose. Kudos to the Ubuntu team and management for doing such a great job. I dont think theres any other distribution that currently makes it this easy to stick with 100% pure free software AND that makes it so easy to optionally install proprietary software.