Allow customizing what addresses are paid by generation, with failover to the standard "50 BTC to me" behaviour; also adds the "setworkaux" JSON-RPC call to add arbitrary data to the coinbase, which can be used to implement merged-mining (has safeguards against creating invalid coinbases)
The internal code changes for "setworkaux" can also be used to put "feature flags" in coinbases, to enable upgrades (like OP_EVAL) when X% of the last Y blocks advertise support (after which, they should stop advertising the flag to make room for future content).
Eligius has tested this changeset quite a bit under the 0.3.23 codebase.
The "setauxwork" JSON-RPC method has support for addition: https://bitcointalk.org/index.php?topic=46927.0