The changes between CRM 2011 and CRM 4 with regards to plugins are not that much. Like a lot of the changes it involves using the XRM dll rather than CRM dll. In many ways it seems Microsoft were busying changing others in CRM 2011 to worry about the plugins.
Although they have added in WCF services rather than Web services (don’t panic they do still work)
There are a few subtle differences and we now use Entity rather than Dynamicentity. This is a nice improvement and will make coding easier.
It’s always good to know what has changed and today I saw this concise list of the major differences between plugins in CRM 2011 and CRM 4. I would also like to say this blog is excellent from a CRM developers point of view, the articles are always interesting and have excellent code examples. I have added to my netvibes so I know when he adds any more posts.
Read the article by clicking the link below
5 syntax changes in Dynamics CRM 2011 plugins
There are number of changes between Dynamics CRM 2011 SDK and CRM 4 SDK. Let’s take a look at what has changed between plugins.
Hosk's Dynamic Blog 
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