On paper, yes, I think it is.
We'll see how it plays out, but I think Iginla is a slight upgrade over Horton, at least during the regular season. Iginla will have his work cut out for him to match the hero status of Horton in the playoffs, but we'll see. I think Iggy has proven himself to be a more consistent player over the long haul.
I don't know what the Eriksson, Seguin deal will look like in three years (I still think Seguin will be a tremendous offensive talent) but I think Eriksson will give you more this year than Seguin did last year. Seguin struggled last year offensively, and he wasn't a fit for the overall Bruin's system/culture, however you want to say it. I think Eriksson solidifies that line and makes it the best "2nd" line in the league.
Additionally, the third line gave the Bruins NOTHING last year. It was a disaster from beginning to end of the regular season. They did chip in a bit in the finals if a remember correctly, but it was essentially an offensive black hole all year. It looks like this year's third line could be more dynamic offensively, and the organizational depth has improved with NHL ready players. So, if the third line as presently constituted (Yeti-Kelly-Smith) does not pan out, you have guys like Spooner, Fraser, Lindblad, Johnson that can step in and play. If they get anything out of the third line this year, and I think they will, then it will be an upgrade. The Bruins should be the deepest team in the league once again, something they haven't been since they won the Cup.
The biggest difference in this year's team, however, will come from the backend. I don't think you can measure how much of an impact that adding the speed, mobility, puck moving ability, etc. that Krug, Bart, and a year older Hamilton brings. I thought Krug and Bart changed the makeup of the Bruin's back line in the playoffs, and were a big part of the reason they went as far as they did. I would have had Bart playing over Quaider in the finals, as I think it would have been a better match-up against Chicago's speed. I think speed and maneuverability in today's game is even more important that speed upfront. It does not allow other team's to effectively forecheck you, and it turns defense into offense quickly.
Finally, I think, hope, pray the power play is serviceable. The young defensemen are a part of this, but also the additions of guys like Iginla and Eriksson.
I think this team is better than last year's team on paper, it might be better than the Cup winning team as well, but that doesn't mean anything in itself. We'll see how they come together over the course of the season. But, yes, I think this team has the chance to be special.