I believe the CPU/GPU/RAM/internal storage are identical between the two (although there are a few versions out there of both).
S2 has Samsung's awful TouchWiz launcher (and associated bloatware) and expandable microSD memory.
The Galaxy Nexus has a larger, higher resolution display (720p/300+PPI), a bigger battery, (subjectively) superior build quality/feel, and sweet, sweet vanilla Android 4.2.2. That's the biggie for me - immediate Android OS updates straight from Google.
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