Apples and oranges. Gnumeric is only spreadsheet. OpenOffice is a suite similar to MsOffice and imports/exports well all MsOffice file types.

Biggest changes with 2 are
1. oasis file format, i.e. open file sharing format for greater compatibility. On track to be the html standard for applications. First suite to meet this new standards. More coming next year.
2. spreadsheets are now full length and Excel sheets are now on one sheet instead of split over two sheets.

The OO ver 2 right now is beta, but expect full general release soon.

If you want more details, see the information about the parent Software -- StarOffice 8.
http://www.sun.com/software/star/sta...e/features.jsp

It's only $69 and comes with 60 days of free support.

The ability to export to PDF from the menu is really cool. Here's a SO vs MsOffice quick comparison. 52 million users. Notice how Microsoft is now scrambling to improve MsOffice because of this competition? Did you see how Mass is replacing MsOffice with OpenOffice?
http://www.sun.com/software/star/sta...itive_view.jsp

Other things that would be good to add to sheet comparison is:
1. type of battery used: LA, Ion, Nimh, etc
2. weight
3. mount: bar, head, both