Whether you use vB or not, you must give credit where it's due.. IPB is a top competitor for a reason.. I personally preferred vB over them previously, which is why I'm even here in the first place.
That being said, 3.0 looks to be another solid release from them, and it looks like they will still be competition for Jelsoft. Nice updated theme (though, I'm not a fan of that markup visible in view source... can you say, "div bloat"? : shudder : ), just as feature rich, not quite as expensive as vB (though.. six months of upgrades? weird.. even then $50 / year for upgrades isn't a bad deal).
They're one up on vB right now.. better get 4.0 up and running soon..