Windows Neptune Explorer
Apart from a different gif image in the upper corner, there is nothing different about the explorer either.

Windows Neptune Background
Faaaaaaaaaaaancy!

Windows Neptune Comments
Alot of the dialog boxes and other miscellaneous things have a "Comments?" text link in the title bar.
Apparently it is intended to be a general comment thing, but judging by the language used it was in reality just another bug report thing.

And I like the "Comments?" on the submit a comment box too!

Windows Neptune Shutdown?
Neptune may have been designed to be quick-resuming, because clicking shutdown does nothing but hibernate the system.
Either that or this is a huge bug.
Anywho, "shutting down" Neptune.

Conclusion:
Had this been an actual final release of Windows it would be almost no different from ME (apart from [hopefully] being more stable).

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