Yes, it's another Brian Eno ambient masterpiece, yadda yadda. What makes this different from all his other ambient masterpieces? I would say that the main distinction of Neroli is that it's just about as minimal as music can be and still be classifiable as music. It's just a single phrygian scale in one octave, played over and over, usually no more than one note at a time. And yet, if you have it on in the background, it creates an extremely serene and restful environment which I find very pleasant. The phrygian scale necessarily makes the piece a little dark (for instance, when compared with the more serene "Thursday Afternoon"), but that doesn't detract from its effect. It's entirely possible that this piece was the result of a computer program generating a semi-random sequence of notes -- Eno is a pioneer in the field of "generative music" which explicitly does exactly that. But even if that's the case, so what? What Neroli shows is that music doesn't have to have structure in the traditional sense to be enjoyable. In fact, you're best off not thinking of it as music at all but as a sound painting. It's a lot like listening to the sound of wind chimes as you fall asleep; they don't make any particular melody, but they're soothing nonetheless.
I have to admit to being somewhat puzzled and amused by the negative reviews of this piece. It must be frustrating to try to find musical structure while listening to Neroli. The trick is that you don't have to and you shouldn't try. You just have to let go of the desire to find structure in everything and just let the music exist as it is. Furthermore, you don't have to play it softly to enjoy it. I play it at a low but quite audible volume, and then I go about whatever it is I'm doing (reading, surfing the net, writing, eating, whatever).
I once tried to turn my piano teacher (who is a great artist) on to Eno's ambient work. He couldn't get past the notion that this was music to be ignored; he claimed that he was physically incapable of ignoring music. If so, it's his loss. Music like Neroli is meant to be experienced at an unconscious level, and if you can accept that, you will find it very rewarding.