I don't see why you should upgrade. Why oh why did you buy an iPod with an announcement around the corner? Oh well what's done is done. Anyway, with the restocking fee and having to wait for the new one to come in it almost doesn't make it worth it. The speaker and the mic are not compelling enough reasons and if you pay the $10 you get the 2.1 update...which is a whole lot better than the 2.0 one. It does have a significantly better battery life for audio, but video only marginally so.
That said, I bought one anyway, having bought the 1G nearly a year ago. So now I have 2 Touches, an 8GB from last year and a new 16GB. And I don't regret it one bit.
I bought a touch about 20 days ago and love it. Now that the new version is out im considering taking it back and buying the new version (i have 10 days left under the stores return policy), Im wondering if it is worth the trouble (as the speaker performance seems sub par from reviews, I dont use the nike feature, and a lot of the functionality I can get from a software update.) Yes, it is $100 less, but Ill have to pay a 15% restocking fee (booo circuit city!) and as everywhere around me is already sold out ill have to pay for shipping to get it from the apple store. so I might net a refund of $10 so is the speaker and mic capability worth it?