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Dictation is one of the best new features to "Mountain Lion". It can be used anywhere -- including Microsoft Office for Mac. Simply double press the designated key (by default: "Fn"), and it will load up the dictation feature.
Talk into your Mac or external microphone and it will transcribe your voice for you. Just be careful: everything you speak will be uploaded to Apple for processing. It also means if you're on a mobile broadband connection, one should be careful as to not incur excessive data costs.
The Mac App Store now includes operating system updates, such as required software patches. These come from Apple directly, while other applications -- such as those that you have bought -- also appear here. It's an all-in-one center for all of your apps and updates.