has any one seen any sample files of a web solution with FMP7.

FMP7 does not support custom web publishing. It only supports instant web publishing, which doesn't allow you to write your own web pages.

Custom web publishing will be made available through FileMaker Server Advanced 7, which won't be released until late summer. Since FMSA7 has not been released yet, you won't see any custom web solutions based on 7, and consequently no sample files.

My hypothesis at this stage is that FileMaker will make a few minor adjustments to their CGI spec, and possibly add onto their XML grammars a little bit. As FMSA7 won't support CDML, you'll have to either write your web pages in pure XML/XSL (very limiting for business logic), or connect to FileMaker with middleware such as PHP, ASP, Perl, or others. These technologies will communicate with FileMaker via HTTP and XML, all on the server. The middleware can then encapsulate your web app's business logic, and also build a presentation layer.

There are already tools available for using FileMaker with PHP and ASP. The changes in FileMaker 7 may require that these tools are updated, but the work involved there should be fairly minimal - and perhaps seemless to the users of the tools.