Microsoft enters dangerous territory by trying to provide a sample of DDD(Domain Drive Design). It’s very hard to show the benefits of DDD in a simple sample, so I’m really curious how this will work out.
What I noticed immediatelly they start with a long list of things they will NOT try to do:
“This project/sample is willfully restricted to .NET implementation of most used patterns in N-Layered Domain Oriented Architectures based on simple scenarios easy to understand (Customers, Orders, Bank Transfers, etc.). This initiative is NOT trying to teach how to apply DDD. That shouldn't be Microsoft's goal and DDD is much more than Architecture & patterns implementation.
This is an Educational example, not a real world system, it shows educational scenarios, easy to understand useful from a patterns implementation point of view, but not necessarily as a whole business application. The architecture is decoupled and relatively complex so it would allow to grow your system.
Also, this sample goes along with our Architecture Guidance, and there are aspects in the guidance that are not covered by this sample, and viceversa.
Its main goal is to show how to use .NET 4.0 wave technologies implementing typical DDD patterns: N-Layered Architecture, Domain Entities, Aggregates, Repositories, Unit of Work, Domain Services, Application Services, DTOs, DTO-Adapters, etc.”
Although the sample is convoluted, they are still some things you can learn from it(how to NOT do things for example 
What I find even more interesting as a learning experience is how Ayende Rahien jumped on this application and started a review series:
- http://ayende.com/blog/19457/review-microsoft-n-layer-app-sample-part-i
- http://ayende.com/blog/27649/review-microsoft-n-layer-app-sample-part-iindash-getting-lost-in-the-architecture
- http://ayende.com/blog/28673/review-microsoft-n-layer-app-sample-part-iiindash-abstraction-is-as-abstraction-does
- http://ayende.com/blog/29697/review-microsoft-n-layer-app-sample-part-iv-ioc-ftw
- http://ayende.com/blog/30721/review-microsoft-n-layer-app-sample-part-vndash-cross-cutting-is-a-fine-line
- http://ayende.com/blog/31745/review-microsoft-n-layer-app-sample-part-vindash-single-responsibility-principle-is-for-idiots-and-morons
- …
He even took up the challenge and is planning to create his own DDD sample. I’m looking forward to the result…