@NJ5
What you don't understand?
Graphically means everything you see, for me it looks to go well beyond Gears 2 technically.
Gears 2 seems like a shorter less open game to me, it's probably a roller coaster ride like experience. Assets overall seem well polished, maybe better than Resistance 2 in that sense, but many of the same weaknesses of the first game also apply.
Resistance 2 is a lower profile title, but it's clear Insomniac are very talented guys and probably created the best shooter for 2008. They did 3 very extensive different game modes, 2 different story campaigns (a normal campaign and a co-op campaign), the complexity is amazing and it's only 1 year since they released Tools of Destruction.