What are the non compatible changes from WinXP to Windows 7?

What are the non compatible changes from WinXP to Windows 7? As Windows 7 comes with a virtual XP machine for backward compatibility i would really like to know why? I tried to bing a few papers what is not working anymore without luck.
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Guest [Entry]

"Some possibilities:

Device drivers tied to WinXP (i.e. check OS version <= 5).
Application software that relies on WinXP bugs that have been fixed.
Applications for which it will cost too much to verify under Win7."