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The biggest selling point for me when upgrading Photoshop is usually the updates to Adobe Camera Raw since they seem to be putting a lot of emphasis on those as of late, and you can really stretch the quality of your shots in ways never previously possible.
This newest release of Photoshop CC does have some other useful features as well though. I love the rounded corner tool. It can also supposedly export CSS, but I could never get that to work, so I use a third party plugin for that.
I've used gimp a few times. It's not a bad program, but it does miss some features that come with photoshop. It's definitely good if someone is looking to make some logos or banners, but once you get into real photo manipulation you might as well buy photoshop to make your job easier. That's just my opinion.