Aside from raw power, the Siri addition seems to be the real differentiator. A couple of nice pages I've found.
Comparison between iPhone 4 and iPhone 4S
Apple's Siri page
Intriguingly, from the latter:
Quote:
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Siri is available in Beta only on iPhone 4S and requires Internet access. Siri may not be available in all languages or in all areas, and features may vary by area. Cellular data charges may apply.
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I assume that means that the results of Siri's searches might need the internet, rather than that Siri needs the internet to operate at all (e.g. set your alarm clock in a hotel bedroom with no wifi or roaming), but Beta?
Graham