It has a number of differences that I find worthwhile. Some of them are probably more important in VGA but may be useful in QVGA, too.
The single best thing I like is the thin battery meter that runs across the entire top of your screen. Takes up no space and is visible no matter what app you're running.
I also like the ability to mix and match large and small icons in the launcher. You can get it just like you like it by dragging them wherever you want.
You can see what it looks like in a screen image posted
Pocket Plus 2.0 in VGA