elementaryOS it is a Linux distribution that pretends to imitate the appearance of Mac OS X (or Mac OS as they try to call it now from Apple). For this they have integrated a desktop environment known as Pantheon, with themes and a dock very similar to the one we find on Mac. As you know it is based on Ubuntu, therefore it inherits all the benefits of this distribution and it will not mean a big change if you come of her beyond small details.
Since the last release, all the fans of this distribution have been waiting to see arrive at elementaryOS 0.4 with codename Loki, which is the latest stable version released by the development team at the moment. If you have not tried it yet, you will realize that both the design and appearance are similar to those of OS X, but it also tries to imitate this system in functionality, preserving the simplicity and stability of Ubuntu in its essence.
Loki is based on Ubuntu 16.04 LTS, as you know, Canonical's extended support version. They have also included Linux kernel 4.4, one of the most current versions with all the latest news and drivers, although it is not the last of all, of course. On the other hand, to remain faithful to its style and resemble as much as possible that of the Apple operating system, the developers have included an Epiphany web browser (light and powerful that uses the Webkit2 engine), just like Safari.
But all these are logical evolutions of any distribution, which usually come with updates to the versions of its packages and kernel, and even some tweaks or changes. However, the great news and the most anticipated thing about the new version of elementaryOS is that of the flags and applets that will help the user in their experience. The purpose of this is that we have everything we need and more at hand on our Pantheon desk.