The back camera gets a slight upgrade from 3-megapixel to 3.2-megapixel. Or they could be the same camera and Samsung was just rounding down with the previous tablet. From here you can also see another definite change: the addition of a textured back.
The Nexus 7 has a faster processor, a higher screen resolution, Android 4.1, and NFC, and costs $200. The Galaxy counters with 4G LTE, storage expansion, IR Blaster, dual cameras, and mobile hot spot, and runs for $350, plus usage fees. Depending on your needs this could be a difficult choice, but I think $350 is still too much for a tablet of the Galaxy's relatively meager capabilities.