Generally, being able to import a save file from one game into its sequel just results in some small advantage, like being able to keep your old equipment. However, even the smallest decisions you made in Mass Effect will affect your Mass Effect 2 experience.
Lead producer Casey Hudson told PC World that Mass Effect save files contain information about everything you've done in the game. Mass Effect 2 will mine these "hundreds" of pieces of information from your save file and alter the game accordingly.
BioWare has explored this idea of threaded sequels in the past. I remember Drizzt Do'Urden being pretty pissed off at me in Baldur's Gate 2 for ambushing him and taking all his gear in the previous game. They've never pursued the idea to the extent Hudson is talking about, though.
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