Refreshing colors, smaller logo, new multifunction button and pairing to the soundlink MAX are pretty nice editions, along with the aptx adaptive codec support. But is there a sound difference? As far as i can hear, yes.A slight one. The speaker got more clarity, sounds more open, more vocal friendly and has a little deeper bass with less upperbass (most people didn't hear a difference but i did a little) The EQ is the biggest upgrade in my opinion, it really fixes the highs and mids especially in the standing position where the old flex lacks crisp. One thing i would change, is add an option to turn off the positioning eq change, because ONE - it now has a delay when switching positions compared to the old flex, and TWO - i personally rather having one eq for all positions. The motion 300 has the same delay problem but you can turn that off completely. In terms of price and value, the gen 2 is currently 150$ which is the original retail price of gen 1 (which can be found for around 120$ or so) But i think that the 2nd gen is future proof and is a better experience overall. Would be nice to hear yall opinions if you agree or disagree.