The app has been built by the team behind Wunderlust and is designed to neatly segregate your tasks in to groups. This means you can quickly see what you have to do.
The difference that you don't see in many other apps is that it builds on Microsoft's intelligence as a service platform to suggest tasks for that day. It will look at repeating tasks that you have done before and suggest them. Forgotten to add your weekly report? It will notice that you've done this a lot before and suggest it.
Finally, it is built in to Office 365 so if you are already using that, you will have the same security features as you see in other apps. You don't need to have Office 365 to use it (I've tried with my live.com account as well) but if you do, then you can have all your key tasks secured safely across multiple devices.
The apps are available on iOS, Android, Windows and the web right now - check the blog link for links. I have checked my own Office 365 tenant and don't yet have the ability to enable it there but will update this post as soon as I see it there.
I have tried many of the different task apps and the lack of focus for a daily set of tasks has always put me off using them consistently. From what I have tried so far (about 30 mins worth), this fits much closer to what I tried to achieve in my basic PowerApps version.
Unfortunately for all the Wunderlist users out there, it does appear that they are looking to gradually shutdown Wunderlist. They have promised to provide all the functionality in To-Do and I would hope that this includes a migration of tasks as well.
They have also promised more to come with additional integrations appearing. Look forward to seeing how this will integrate in to teams and can see more bots to help you add and manage tasks as well.