This is difference between the default preference of Firefox 105.0 beta 3 and one of 104.0. This diff table is generated with my small script firefox-prefjs-surveyer.

Preference difference
PrefFirefox 104.0Firefox 105.0 beta 3
accessibility.indicator.enabled false undefined
accessibility.support.url https://support.mozilla.org/%LOCALE%/kb/accessibility-services undefined
app.normandy.test-prefs.bool undefined false
app.normandy.test-prefs.integer undefined 0
app.normandy.test-prefs.string undefined
app.releaseNotesURL https://www.mozilla.org/%LOCALE%/firefox/%VERSION%/releasenotes/?utm_source=firefox-browser&utm_medium=firefox-browser&utm_campaign=whatsnew https://www.mozilla.org/%LOCALE%/firefox/%VERSION%beta/releasenotes/?utm_source=firefox-browser&utm_medium=firefox-browser&utm_campaign=whatsnew
app.releaseNotesURL.aboutDialog https://www.mozilla.org/%LOCALE%/firefox/%VERSION%/releasenotes/?utm_source=firefox-browser&utm_medium=firefox-desktop&utm_campaign=about-dialog https://www.mozilla.org/%LOCALE%/firefox/%VERSION%beta/releasenotes/?utm_source=firefox-browser&utm_medium=firefox-desktop&utm_campaign=about-dialog
app.update.channel release beta
app.update.url.details https://www.mozilla.org/%LOCALE%/firefox/notes https://www.mozilla.org/%LOCALE%/firefox/beta/notes
app.update.url.manual https://www.mozilla.org/%LOCALE%/firefox/new?reason=manual-update https://www.mozilla.org/%LOCALE%/firefox/beta?reason=manual-update
apz.gtk.kinetic_scroll.delta_mode 0 undefined
apz.gtk.kinetic_scroll.page_delta_mode_multiplier 1.0 undefined
apz.gtk.kinetic_scroll.pixel_delta_mode_multiplier 40.0 undefined
apz.gtk.pangesture.delta_mode undefined 0
apz.gtk.pangesture.enabled undefined true
apz.gtk.pangesture.page_delta_mode_multiplier undefined 1.0
apz.gtk.pangesture.pixel_delta_mode_multiplier undefined 40.0
apz.max_zoom undefined 10.0
apz.min_zoom undefined 0.25
apz.pinch_lock.buffer_max_age 50 80
apz.pinch_lock.mode 1 2
apz.pinch_lock.scroll_lock_threshold 0.03125 0.0625
browser.browser.firefoxView.featureTour default, default, true undefined
browser.cache.offline.enable true false
browser.firefox-view.feature-tour undefined {"message":"FIREFOX_VIEW_FEATURE_TOUR","screen":"","complete":true}
browser.newtabpage.activity-stream.telemetry.ut.events false true
browser.opaqueResponseBlocking.syntheticBrowsingContext undefined false
browser.opaqueResponseBlocking.syntheticBrowsingContext.filter undefined false
browser.places.sponsoredSession.timeoutSecs undefined 3600
browser.privatebrowsing.enable-new-logo undefined false
browser.promo.pin.enabled true false
browser.swipe.navigation-icon-move-distance undefined 0
browser.tabs.unloadOnLowMemory true false
browser.urlbar.quickactions.showPrefs undefined true
browser.urlbar.shortcuts.quickactions undefined true
browser.urlbar.suggest.quickactions undefined true
cookiebanners.cookieInjector.defaultExpiryRelative undefined 31536000
cookiebanners.cookieInjector.enabled undefined true
cookiebanners.listService.logLevel undefined Error
cookiebanners.service.mode undefined 0
devtools.browsertoolbox.fission false true
devtools.browsertoolbox.scope everything parent-process
docshell.shistory.bfcache.ship_allow_beforeunload_listeners false true
dom.abort_script_on_child_shutdown undefined false
dom.document.edit_command.contentReadOnly.enabled true false
dom.document.edit_command.decreasefontsize.enabled false undefined
dom.document.edit_command.gethtml.enabled false undefined
dom.document.edit_command.heading.enabled false undefined
dom.document.edit_command.increasefontsize.enabled false undefined
dom.document.edit_command.insertBrOnReturn.enabled true false
dom.document.edit_command.readonly.enabled false undefined
dom.image-lazy-loading.root-margin.bottom 300.0 100.0
dom.image-lazy-loading.root-margin.bottom.percentage false true
dom.image-lazy-loading.root-margin.left 300.0 100.0
dom.image-lazy-loading.root-margin.left.percentage false true
dom.image-lazy-loading.root-margin.right 300.0 100.0
dom.image-lazy-loading.root-margin.right.percentage false true
dom.image-lazy-loading.root-margin.top 300.0 100.0
dom.image-lazy-loading.root-margin.top.percentage false true
dom.ipc.processPriorityManager.enabled false true
dom.mozCurrentTransform.enabled true false
dom.security.sanitizer.logging undefined false
dom.security.sanitizer.rewrite_no_bounty undefined false
dom.text-recognition.enabled false true
dom.webidl.crosscontext_hasinstance.enabled true false
dom.webmidi.enabled false true
extensions.InstallTrigger.enabled true false
extensions.content_web_accessible.enabled undefined false
extensions.webcompat-reporter.enabled false true
geo.provider.network.url https://www.googleapis.com/geolocation/v1/geolocate?key=%GOOGLE_LOCATION_SERVICE_API_KEY% https://location.services.mozilla.com/v1/geolocate?key=%MOZILLA_API_KEY%
gfx.font_rendering.colr_v1.enabled undefined false
gfx.offscreencanvas.enabled false true
html5.inert.enabled false true
javascript.options.dynamicImport true undefined
javascript.options.mem.gc_balanced_heap_limits undefined false
javascript.options.mem.gc_heap_growth_factor undefined 40
javascript.options.spectre.disable_for_isolated_content undefined false
layout.css.aspect-ratio.enabled true undefined
layout.css.computed-style.styles-outside-flat-tree true false
layout.css.emulate-moz-box-with-flex false undefined
layout.css.font-loading-api.workers.enabled false true
layout.css.font-tech.enabled undefined false
layout.css.moz-box-flexbox-emulation.enabled undefined false
layout.css.nan-inf.enabled undefined false
layout.css.xul-box-display-values.content.enabled false undefined
layout.css.xul-display-values.content.enabled false undefined
layout.dynamic-reflow-roots.enabled false true
mathml.deprecated_menclose_notation_radical.disabled true undefined
mathml.deprecated_style_attributes.disabled true undefined
mathml.mathsize_names.disabled true undefined
media.videocontrols.picture-in-picture.improved-video-controls.enabled undefined false
media.webrtc.platformencoder.sw_mft false true
network.cache.frecency_array_check_enabled false true
network.cache.shutdown_purge_folder_wait_seconds undefined 10
network.cache.shutdown_purge_in_background_task undefined false
network.cookie.sameSite.laxByDefault false true
network.cookie.sameSite.noneRequiresSecure false true
network.jar.record_failure_reason false true
network.predictor.enable-prefetch false true
pdfjs.annotationEditorMode -1 0
privacy.annotate_channels.strict_list.enabled false true
privacy.partition.always_partition_third_party_non_cookie_storage.exempt_sessionstorage undefined true
privacy.partition.serviceWorkers false true
security.block_fileuri_script_with_wrong_mime false true
security.csp.script-src-attr-elem.enabled undefined false
security.csp.style-src-attr-elem.enabled undefined false
security.disallow_non_local_systemprincipal_in_tests undefined false
security.remote_settings.crlite_filters.enabled false true
services.sync.engine.bookmarks.validation.enabled undefined true
services.sync.engine.passwords.validation.enabled undefined true
services.sync.syncedTabs.syncDelayAfterTabChange 0 5000
svg.embedder-prefers-color-scheme.content.enabled false true
toolkit.telemetry.enabled false true
webgl.fake-verts.max undefined 10000000
webgl.renderer-string-override undefined
webgl.vendor-string-override undefined
widget.disable-swipe-tracker true false