A larger screen (physically, not in resolution), a larger battery, and a 64GB option.
Not much in the way of "better specs", unless you buy the bigger=better argument. Having used a 7" for a year, and played with 10" several times, I prefer my 7".
"Bigger is better" is one of those blogger opinions that suddenly morphed into "fact" by virtue of being repeated by bloggers and by Apple.
I disagree.