My parents went to see it in the theater. Said it was one of the best Tom Cruise movies they've seen in a really long time. They enjoyed it.
For me, I'll probably wait till it's on pay-per-view and watch it at home with the family. My wife isn't a huge Tom Cruise fan but she'll watch it and most likely enjoy it. She got tired of the first movie because they play it at work a lot in the break room. She works for a company that does government contracts building gun parts and other pieces for the military planes and choppers. So they are all a little bias anyway
As far as the first Top Gun, I liked it, still do. Liked the music, the actors, the plot etc... So I suspect I'll enjoy the new one. Glad to see a sequel, just sad it took so long to a point some of the original actors aren't in it.