For starters, and if history has taught us anything - don't rely on the Betas or CTPs, especially the early ones (I believe Windows 7 ship date is still sometime in 2010).
Having said that, I believe that Windows 7 shares a similar kernel to the Windows 2008 Server and Windows Vista SP 1 kernels as well as the same (or similar) security models. It's likely the same will apply to driver requirements too, but again too early to tell.
At this early stage, about all you could do is see if your application deploys, installs and runs under the Windows 7 beta. If you already have updated your application to run within the restrictions enforced by Windows Vista then I'd bet you will probably be safe.
If you are porting an application from earlier versions of Windows (XP or earlier) then I'd target Vista support first (handle/support the security model, etc).
With luck only minor changes may be required to jump to Windows 7, but really you'd have to look at Windows 7 closer to 2010.
At this stage we might see the .Net Framework 4.0 by 2010, so if your application is a .Net application, you might be tempted to upgrade to 4.0 to take advantage of new language features.
Edit: I almost forgot about this - (1) a whitepaper on Developing for Windows 7! If you're curious about the changes, this has a pretty in-depth feel to it.
Some particular points of interest/new features include:
"Windows 7 is designed to run on the same hardware as Windows Vista, and to be compatible with applications and device drivers that work with Windows Vista."
"With Windows BranchCache, clients can retrieve data from other clients in their own branch that have already downloaded the data, instead of having to retrieve the data over remote servers. "
"Built on the Sensor platform, the Windows Location APIs are a new Windows 7 feature that enables application developers to access the user’s physical location information. "
Here's the (2) main page.
[(1) http://code.msdn.microsoft.com/Release/ProjectReleases.aspx?ProjectName=Win7DeveloperGuide&ReleaseId=1702 ]
[(2) http://code.msdn.microsoft.com/Win7DeveloperGuide ]