They've made quite a number of improvements from 23. Thought it was going to be a bit of a placeholder as they're moving to a new match engine next year but they've done enough to make it worth buying.
Overhauling the set pieces is overdue by about 10 years. They've been more or less the exact same since I started playing FM in about 2005.
The new positions and movement of players within the tactics seems to have been done quite well but I'd imagine there'll be a couple of tactics that will break the game.