Here are a few features of the Gingerbread version:
- Updated user interface design
- Support for extra-large screen sizes and resolutions (WXGA and higher)
- Native support for SIP VoIP telephony
- Support for WebM/VP8 video playback, and AAC audio encoding
- New audio effects such as reverb, equalization, headphone virtualization, and bass boost
- Support for Near Field Communication
- System-wide copy–paste functionalities
- Redesigned multi-touch software keyboard
- Enhanced support for native code development
- Audio, graphical, and input enhancements for game developers
- Concurrent garbage collection for increased performance
- Native support for more sensors (such as gyroscopes and barometers)
- A download manager for long running downloads
- Improved power management and application control
- Native support for multiple cameras
- Switched from YAFFS to the ext4 filesystem
- An Integrated task Manager
The new features are simplified debug builds, integrated ProGaurd support, HierarchyViewer improvements and a preview of new UI Builder. For a few of the reviews you can go here:
Gizmodo's Review - Android 2.3 Gingerbread Review: Better Than Fruitcake
Techworld's review - Google Android 2.3 Gingerbread review