For starters, and if history has taught us anything, don’t rely on Betas or CTP, especially on the earlier ones (I believe that the date of sending Windows 7 is still in 2010).
Having said that, I believe that Windows 7 uses a similar kernel for the Windows 2008 Server and Windows Vista SP 1 kernels, as well as for the same (or similar) security models. Probably the same applies to the requirements of the driver, but it's too early to say.
At this early stage, all you can do is find out if your application is being deployed, installed and running under the beta version of Windows 7. If you have already updated your application to meet the restrictions set in Windows Vista, I would say that you are likely to be safe.
If you port the application from earlier versions of Windows (XP or earlier versions), then I would aim to support Vista first (process / maintain security model, etc.).
With luck, minor changes may be required to upgrade to Windows 7, but in fact you will need to take a look at Windows 7 closer to 2010.
At this point, we could see the .NET Framework 4.0 by 2010, so if your application is a .Net application, you may need to upgrade to 4.0 to take advantage of the new language features.
Edit: I almost forgot about it - (1) a technical development document for Windows 7! If you are curious about change, it has a pretty deep feeling for it.
Some interesting points / new features include:
"Windows 7 is designed to run on the same hardware as Windows Vista, and is compatible with applications and device drivers that work with Windows Vista."
"In Windows BranchCache, clients can retrieve data from other clients in their own branch that have already downloaded data, instead of retrieving data through remote servers."
"Based on the Sensor platform, the Windows APIs are a new feature in Windows 7 that allows application developers to access the physical location of users."
Here (2) the main page .
[(1) http://code.msdn.microsoft.com/Release/ProjectReleases.aspx?ProjectName=Win7DeveloperGuide&ReleaseId=1702 ]
[(2) http://code.msdn.microsoft.com/Win7DeveloperGuide ]