Smart Objects
Content Aware Scaling
CMYK(über important)
Needs Liquid Rescale by default
Needs layer styles by default (available, but not by default)
Better lighting. The current scheme doesn't feel right.
Photoshop kills GIMP in various effect rendering times.
The rest are just subjective things like layout and hotkeys. But, if anything, something I make in Photoshop can be imported into nearly every other Adobe application and retain its properties, history, and hidden attributes. That, my friend, is what makes Photoshop a killer application for me.
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