I upgraded to the K20 from the K100 primary for the 100 ISO. I like it a lot since 99% of what I do is at 100. I also like the top back lit LED - helps in the evenings. It is a wonderful body.
I have also found (and maybe its just me), that for bracketed shots, especially in the evening (ambient low light), that +/- 2 ev is just too much (for the sensor), so I am now sticking to 1 and sometimes 1.5 ev, and use 5 shots rather than 3 in order to get as much DR as possible. Which reminds me - I really like the dedicated Bracketing / HDR button. On the topic of +/- 2 ev, the images look fine, however when stacked, all the software utilities over amplify the images and the combined noise is terrible (even if you use NR prior to stacking). You may not care about HDR.....
The user controls are wonderful when compared to the K100 or the entry level lines. The two (front and back) wheels I really like.