It has over 400 files, so I have attached it as a text document…very cool…will take some time to figure out what the SP Team did exactly to each of these files…
[Edit] – 5/15/2009:
Jeremy Thake also posted a version of this on his site (different ways of getting there, but looks to be same result):
http://sharepointadminwiki.com/display/SharePointAdministrationWiki/SharePoint+12+Hive+File+Diff+from+SP1+to+SP2
Chris