I've previewed Harbaugh's opening game against Utah over at SB Nation.
There are essentially two main keys to Harbaugh's offense, one is that they have the players to impose their will in the running game. The other key is having a TE that can execute a variety of routes in the middle of the field and make his West Coast passing concepts work.
They seem to have the latter in Jake Butt, whether that OL is ready to start knocking people around and whether their QBs understand it all well enough to wield the system remains to be seen. As an Ann Arbor resident I'll be watching with interest.