Amateurs.
Athlon 64 3200+ to Intel i7-920
Going from AMD Barton 2500+ to Athlon 64 x2 4400. Like just about everyone else, the dual-core was huge. The jump from my 333MHz Celeron to an Athlon Thunderbird 1.GHz was a gigantic jump but not nearly as noticeable.
Biggest Upgrade:
Tandy 8086 with FDD to generic 286 with a hard drive
Other good ones:
286 to 486 dx/66
AMD Athlon XP 2200+ to C2D E6400