The better statement is 'Win 10 improved nothing directly user-facing over Win 7'. Sure, there are several technical improvements under the hood, but those are completely detached from what the user actually sees and experiences, and there's no real reason we couldn't have the Windows 10 technical improvements with a Windows 7 UI, other than Microsoft being the abusive parent that it is.
I'd still disagree but UI changes are far more subjective with approval. The start menu in 10 is a lot more customizable vs. Windows 7 which I think is a good thing. Task View (virtual desktops) were added in 10. Task Manager is so much better, that one is probably objective.