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Ugrade options are available in this developer build, with users allowed to migrate their accounts and personal files -- or simply nothing at all. However, it is not clear exactly what is migrated. Later on, you will see cloud-based roaming profiles which allow users to login with one Windows Live ID and take their applications and bookmarks with them.
Windows setup keeps the user firmly in the loop. If it is working on something, it makes it clear. Yet, if Windows setup requires something from the user, it will say so. But on the most part, once Windows setup is busy on something, it will stay so for enough time to get a hot drink.
Windows setup takes a different approach in Windows 8. Instead of asking you to do little bits at a time like Windows XP or even recent Windows 7, it will bulk together as much as it possibly can into one simple step or steps, to allow you to get on with your day as it completes its job. In this case, as setup is being run from the desktop, it needs to restart.