Following up on the announcement of the Samsung Nexus S, the Android Developers blog has detailed the major improvements in Android 2.3, chief among them improvements for game development, integrated VoIP support, video calling support via front camera, improved cut-and-paste functionality, NFC integration and support, gyroscope support for more accurate orientation data, improved download manager, redesigned keyboard with multi-touch support and an integrated task manager; improving upon the one integrated into Android 2.2.
Other improvements center on power management control, speed improvements and slight user interface changes.