Breaking changes are changes in either the .NET Framework (runtime breaking changes) or Visual Studio (design/compile/project upgrade) that make certain application and development scenarios behave differently from the version 1.0 and 1.1 .NET Frameworks to the 2.0 version. These are not necessarily changes that we have found to be breaking an application; rather, these are changes in behavior discovered during design review and testing that could potentially impact an application. Indeed, in all of our application compatibility testing, fewer than 30 of these have been found to impact an application.
Senior Escalation Engineer for SharePoint Products and Technologies @ Microsoft
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The opinions and views expressed in this blog are those of the author and do not necessarily state or reflect those of Microsoft.