Eurogamer
"It's safe to say that Gears of War 3 is one of the most advanced video games of this generation, and a ringing endorsement of what the Xbox 360 is capable of handling when the right people, the right tech, a lengthy development cycle and an inordinately large budget are in play. From a technological perspective, with just a few caveats that we've touched upon, the overall presentation is first class."
http://www.eurogamer.net/articles/digitalfoundry-vs-gears-of-war-3
May contain few campaign spoilers here and there so be careful.