Sabayon 14.01 ships with the Linux 3.12.5 and defaults to the BFQ I/O scheduler, features updated ZFS On Linux support, and has GNOME 3.10.3, KDE 4.11.4, and Xfce 4.10 desktop options. Sabayon continues to use systemd as its init system. One of the in-house improvements to Sabayon 14.01 is a much improved version of the Entropy package manager with support for concurrent activities -- installing multiple packages simultaneously.
Sabayon 14.01 also has better Steam integration and a new install profile for setting up the Steam Big Picture Mode by default to make it similar to Valve's Debian-based SteamOS.
More details on Sabayon Linux 14.01 can be found from Sabayon.org.