Wow, rather aggressive chat going on here. I think ryan411 got it right. The features I mentioned are really targeting a select market that need that sort of portability.
In defence to Vegeta, you are right, if you have a first gen Touch there is no real reason to get the second gen, but if I don't own either I suppose I wouldn't want the first gen because the new one has more features...
Vegeta, I also don't think it's fair to compare the HTC PHONE to the iPod Touch as it's completely different. The iPod Touch really is meant to be an iPod but having all these PDA type facilities is really awesome, by having that Mic and Speaker and goodies it would be great to have the iPod Touch being able to communicate via VOIP, it just opens a whole new spectrum that the iPod Touch wasn't really developed for but it can actually handle it.
For instance on my Touch it's pretty cool to go to a clients premises and he catches you off guard with a quote request. I can VPN on to my network at the office and Remote Control my machine to get the required information.
Also the new Exchange PUSH facility works really well!