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The Mozilla Foundation has decided to further divide their efforts to create the perfect web browser and email application into two separate projects. Thus, Mozilla Messaging was created as a subsidiary of the non-profit Mozilla Foundation, with one initial goal: development of Thunderbird 3.
Some concrete improvements for Thunderbird 3 are mentioned in the official announcement, although it's nothing we haven't heard before: "...Thunderbird 3, which will deliver significant improvements, notably integrated calendaring, better search and enhancements to the overall user experience." In a long blog post, CEO David Ascher gives a bit more insight, especially about the long term plans for Thunderbird 3.