Well, it's been out offically 3 days and I've already seen it twice, once with a group of fanboys like myself, the other with some ladies who weren't hip to the Marvel Universes intricacies.
Great movie. The basic theme is forgiveness. Lots of great parts. Tobey is still the best Parker money can buy, and seeing him "go bad" is fun, and a lil bit painful at times. The actually make Sandman a sypmpathetic character; at times you actually feel bad for the bad hand/mistakes that hes been going through. And the scene where he first struggles to re-form himself is a little heartbreaking.
Lots of CGI; almost up to a Lucas level. But then you can't really expect people to pull off the moves that the characters do.
Rumor is that there won't be a forth, which is sad, because they have only just breached the tip of the Spidy mythos. I recomend this movie to anyone; if you take kids, some of the action/scares might be much, but nothing too bad comes to mind.