Greg Sargent notes that Obama is honing his message as one of making hard choices in a tight budgetary environment. It's strong:
He spelled out that if we don’t ask the wealthy for a bit more, either the deficit will go up, or the burden of doing all the sacrificing to bring it down will fall on those who are least equipped to bear it. He also framed a clear choice between keeping tax breaks for the wealthy and investing in “everything else,” a twist on the 99 percent versus one percent argument that didn’t sound personal at all and came across as eminently sensible and even undeniable. In this narrative, we face a stark choice: Either keep tax cuts for the rich, or invest adequately in the future viability of the whole country.
The best line: "Bill Gates doesn't envy the rich!" after Obama noted that he and Gates agree on this. The worst line: "We don't need any more tax breaks!" I agree – so why did he propose a whole slew of them in his SOTU? Filler, I suppose.