From a brief play through, about 5 hours in total, there have been massive improvements in some areas of the game.
The ME team have done an amazing job to better recreate a football match, players seem to follow instructions more closely and the movement of players around them is simply brilliant. I mean, I'm still rubbish at setting up a tactic but they're doing what I told then to do so it's on me!
The UI is cleaner and fresher which is good at the minute, there will be some minor changes that I'll do to some screens at some point but the colour scheme is one I like.
The only change that has appeared that will make me think is the number of players loaded, setting up the same country/leagues as FM23 creates about 40k more in this year's game and may slow the game down so it'll be a bit of work finding the right balance, but overall the improvements to processing are spot on.
The options of starting the game with real world, your world etc is also something I think is an improvement to add elements of realism to my own way of playing.
All in all at this point it's really really good so a well deserved thank you to SI from me.