The document summarizes the key changes in the module structure and development approach for Magento 2.0. Some of the main changes include a simplified module structure located under app/code, refactored configuration to remove class aliases and simplify rewrites, and changes to the view layer including new view configuration, use of containers instead of blocks, and simplified themes. The developer tools and tests have also been improved to help support the new approaches in Magento 2.0.