Is there a comparison of networks and their cost for the new Personal Hotspot feature?
Also, how does the hotspot feature differ from internet tethering in previous iOS versions?
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The hotspot feature is, in essence, very similar to the Internet Tethering feature. The differences are that a) there's no cable required and b) you can connect up to 3* wifi-capable devices, so you're not restricted to tethering only devices that have USB or Bluetooth.
*See the below comments for the correct answer.
Jeff Carlson, writing in TidBITS, has a comprehensive comparison of the Personal Hotspot fees in the US for AT&T and Verizon. Even for non-US users, I think the article will be useful for its discussion of how the feature works.
Just jailbreak it and do it for free like most people have been doing for a few years now. MiWi works great!