
MS simply has the best development tools period, which is aggravating, because they are the only thing keeping me from switching to unix after this Vista BS. LINQ is probably the biggest change to any programming language since C++.
I do also have to agree with Neural9. There are allot of problems with O/R mapping in general. I would still stay with DataSets for disconnected data, but in dropping support for .ToDataTable(), MS has crippled LINQ over DataSets severely. Personally, the problems I've been having are with massive amounts of queries being generated because of lazy loading grandchildren:
http://codebetter.com/blogs/david.hayden/archive/2007/08/06/linq-to-sql-query-tuning-appears-to-break-down-in-more-advanced-scenarios.aspx