My opinion is that the shooting system is better, the shots also look more realistic, you can score with eg. Figo with his left foot from 20m now. But it takes sometimes a little bit to long for the shot, so the defenders can block you. I had to play a lot of games on 3rd level, now I´m playing on 4th, I was always playing on 4th, think it´s more realistic than 5 star. I have beaten Germany with Argentina 6-1 (15mins), Crespo 5 goals, 3 goals within 8 mins. Probably my best match on WE7.
I noticed something that I didn´t see on other PES/WE games. I played in training mode, corner practice, and, don´t laugh at me, because maybe it´s nothing new, except for me, but I think it´s the first PES/WE game where you can influence the strenght of a header. If you hold the button 2,3 seconds before the ball gets to you it will be a hard header, if you press in the last second it will be normal or weak, of course depending on the player skills. I´ve tried couple of times with Trezeguet and that was my impression. Didn´t notice that before on WE6FE or PES1/2.