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From my time with the press copy, I've found that this game is absolutely next-gen. Taking the already astounding M&B engine and taking it to all new heights. This includes the DirectX11 beard physics. I found the opening cutscene very emotional, it struck my soul and immersed me into the story-driven world of Iron Europe.
The only downside to this game so far, is the lack of a download link.
Edit: Download link has been released, as well as an update to the game platform to enable Oculus Rift for a more indepth realistic experience.