Oracle Business Intelligence 12c provides new features for end users like the ALTA UI, Visual Analyzer, and advanced analytics. It has an enhanced architecture with easier installation and configuration compared to 11c. The document outlines the upgrade procedure which includes installing 12c, running the migration tool to create an upgrade bundle, importing the bundle on the new 12c server, and verifying the upgrade with the baseline validation tool. Consulting services are available to help with a full upgrade to 12c.