Went from the S22U to S23U and for me, it was a huge upgrade, I am really glad I did it. Especially with the trade in program, promos, selling last year's phone, and the free Galaxy Buds, the upgrade is "free" every year if you're willing to put in a bit of effort.
Things I am really happy with:
1) Much improved cameras across the board, and you can now shoot 50MP RAW images and 10 minute exposures. Portrait mode has also seen significant improvements.
2) Much improved video stabilization, 8K30P, and stabilization also works for 8K. Also no crop on the video modes.
3) Less screen curve (so much better for S-pen use and just less annoying in general)
4) Quite a shocking increase in battery life. S22U was already good for an easy 2 days, the S23U is just plain ridiculous. I am losing 1% overnight and finishing the day with 60-70% using my phone constantly throughout the day for both work and personal.
5) Noticeably better speakers, they sound much more full. Bass has been improved a lot, to the extent you can even have "bass" with miniature drivers haha.
6) It is ridiculously snappy, as in literally instant for most tasks (once you reduce animations). The S22U was as well though, so some of this might be in my head. Android Auto seems faster as well, but it also got a major UI update recently so some of it may be attributed to that.
Really the camera upgrades were what I was after the most and they did not disappoint, for my personal usage, that was easily worth the upgrade. If all you do is text, call, and use social media, you probably won't see as much value in the upgrade coming from a S21U or S22U, so as always, it's relative.