Few reasons why to update.
N8 (and Symbian^3) vs N97 (and Symbian^1):+ AMOLED screen with
Gorilla Glass +
+57% faster CPU (434Mhz vs 680MHz)
+
Dedicated CPU (GPU) processor for graphics
+ Capasitive multitouch
+
USB OnTheGo (connect Usb mouse, -keyboard, -HDD or any other device)
+
HDMI and HD recording
+ Two microphones for stereo recording
+ Dolby Digital+ audio output via HDMI
+
Twice as much memory, 128MB vs 256MB
+ Supports 32 GB MMC
+ Contains camera with the biggest sensor cell EVER put into a phone
+
Xenon-flash instead of LED flash
+ Symbian^3 offers totally over
250 new features compared to Symbian^1
+ New camera application, including lot of new features
+ WLAN IEEE 802.11 b/g/
n and support for WAPI
+ Flawless
XViD/DivX/MKV (H.264/AVC) video support
+ New Homescreen containing up to 18 Widgets
+ New kind of haptic (vibrating) effects
+ Kinetic scrolling fully supported
+ Pinch-zoom where it's needed (EMail, Pictures, Browser, Maps (Beta) and Camera)
+ No more double click, but instead longpress and small menu
+ No longer annoying popups and less queries (only once or so)
+ More consistent and easier to use Phone Settings
+ Tips! Phones gives you hints every now and then about the application (can be disabled, don't worry)
+ New Maps with pinch-zoom and hardware accelerated graphics
+
New Ovi Store -application and option to pay with your phone bill (instead of credit card etc.)
+ Bluetooth 3.0 support
+ New Multitask view, which works like Aero Peek in Windows 7
+ Timed profiles
+ New EMail software
+ Feature to
Map Network Drive+ Support for multiple calendar, not just one
+ New Video Editor and Picture Editor applications with all the new features
+ New Ovi Music -application
+ Ovi Music Unlimited with unlimited amount of
DRM free music+ New Web browser engine and with Flash 10 support
+
WebTV applications (like National Geography) playing videos via WLAN/3G
+ New Communities client (Facebook, Twitter etc) to update presence, upload pictures/videos and share location to
Facebook,
Twitter etc.
+ ... And synchronize your Facebook events with your calendar
+ New Phonebook with pictures and synchronizing person with Facebook etc.
+ New Conversations for showing SMS in speech bubbles and with smiles

+ Homescreen can have Widgets for Notifications, Facebook/Twitter, WebTV and all the Symbian^1 widgets still work
+ Most of the old widgets have been updated, like Favorite Contacts can have more than four persons
+ New Powersaving mode for maximum battery life
+ Longer video playback and 3G call times
+ New themes and icons (via Software Update application)
+ For developers:
Qt-, Python- and Java Runtime 2.1 for Symbian developing environments
+ ... more
Deleting file example:Symbian^1 (N97):1. Click! (Select a file)
2. Click! (Open Options)
3. Click! (Select Edit...)
4. Click! (Select Delete)
Symbian^3 (N8):1. Cliiiiiiiiick! (Open popup menu by long press on file)
2. Click! (Select Delete)
Nokia has been busy for sure!