I found this interesting interview on
YouTube. In the interview, Michael Gamble, one of
Mass Effect 3's Associate Producer describes some of the new feature that will be included in
Mass Effect 3. Weapon and power upgrades, spoiler-free story details, and enemy behaviors are some of the highlights that get discussed. It's actually a pretty lighthearted and entertaining interview, however, the language is probably NSFW.
Mass Effect 3 comes out 3.6.12 for PC, Xbox 360, and PS3.