http://weblogs.asp.net/scottgu/archive/2007/06/20/vs-2008-multi-targeting-support.aspx

ここからの抜粋。

いや、VS2008は軽く便利そうだし使ってみるべしー、でもどうなるの？と思って調べてます。

So why use VS 2008 if you aren't using the new .NET 3.5 features?

You might be wondering: "so what value do I get when using VS 2008 to work on a ASP.NET 2.0 project versus just using my VS 2005 today?"  Well, the good news is that you get a ton of tool-specific value with VS 2008 that you'll be able to take advantage of immediately with your existing projects without having to upgrade your framework/ASP.NET version.  A few big tool features in the web development space I think you'll really like include:

1. JavaScript intellisense
2. Much richer JavaScript debugging
3. Nested ASP.NET master page support at design-time
4. Rich CSS editing and layout support within the WYSIWYG designer
5. Split-view designer support for having both source and design views open on a page at the same time
6. A much faster ASP.NET page designer - with dramatic perf improvements in view-switches between source/design mode
7. Automated .SQL script generation and hosting deployment support for databases on remote servers

You'll be able to use all of the above features with any version of the .NET Framework - without having to upgrade your project to necessarily target newer framework versions.  I'll be blogging about these features (as well as the great new framework features) over the next few weeks.

まぁ使ってみなよ！というかんじらしい。