I don't have a NEST, but I have a similar wi-fi enabled thermostat from Filtrete. I bought it from Home Depot for $99 about 18 months ago, just before the NEST was released on the market. I think the main difference between my stat and the NEST is that mine does not have the learning feature.
I see at least four advantages to these devices:
1. Energy Savings
Hard to quantify, but being retired we travel a lot and we set back the stat more frequently now because it is so easy to control from my smartphone.
2. Peace of mind
My wife and I spend much of the winter in Florida. I set the stat on our house in Ohio at 55 dgerees while we are gone. Each morning I check the house temperature on my smartphone. There is a real peace of mind knowing that the furnace has not failed in the middle of winter! Takes about 30 seconds to do this. Also, it will send a text message to me if the inside temperature falls outside the parameters I give it. I also set my stat about 5 degrees lower while we are gone because I don't need as much safety factor because of the alerts it sends me. More energy savings.
3. Comfort
When we are returning home after being gone I go on my phone and adjust the temperature back to the normal setting so the house is comfortable when we arrive. Prior to having this stat the house would be at 55 degrees in the winter and would take several hours to reach a comfortable temperature.
4. Features
I have compatable software that collects real time data from my stat every minute, and puts it on a spreadsheet. Maybe more interesting (to an engineer) than beneficial.