Last night I almost took the plunge into Linux...almost.
I remember decades ago sitting at a screen next to one of the masters of Unix, who was munging a device driver or some such, and him telling me that there were two types of coders, and those that didn't habla grep, awk and all of the other caveman-like utterances used in that world were developers of the 'other' type.
How does one determine if a given year is a leap year? It's a common belief that if the year is evenly divisible by 4, that it is a leap year. That is true most of the time, but not always.
Boiling down the zillion hours of D7 development into a short list of important changes isn't practical, so consider this a starting point rather than a comprehensive list.