Macrumours has a comprehensive (for them) review of new features in iOS 27:
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I have to admit I was a bit shocked to see that list and realize that with my current iPhone 15 there is perhaps just one “feature” I’d actually be interested in trying out (Liquid Glass slider, ironically a “feature” to roll back a part of what Apple did with iOS 26).
I hope they manage to squish bugs and make the phone more responsive (speed up GUI actions and eye candy!) to make the whole thing worthwhile nevertheless.
If I’d have a 17 I would probably also look forward to being able to point the camera at something and have Apple Intelligence tell me what I’m looking at.