Have a look at the zip or tar file for the patch. It only includes common.php and version.php.
From the changes.txt document following changes are missing:
2004/08/21: Version 2.0.7.1
Fixed bug #1006511 about $xoops_isadmin misuse (skalpa/the
http://www.xoopscube.jp community):
- Changed XoopsUser::isAdmin() behavior to prevent problems with modules that misuse this function
- Fixed permission checking in user profile page, to only show admin links to people who are supposed to see them
- Fixed permission checking in the comments system, to only show admin links to people who are supposed to see them
Fixed incorrect escaping of configuration values in 2.0.7 (skalpa)
Changed db proxy class error message from "Action not allowed" to "Database update not allowed during a GET request" (skalpa)
Fixed bug #964084: if comment title is long multi-byte character.last byte loss (Mithrandir/domifara)
Fixed bug #977360: Wrong icon in comment bloc (Mithrandir/zoullou)
Fixed bug #976534: modules incompatibilities in 2.0.7 (Mithrandir/gijoe_peak)
Fixed bug #975803: Typo in class/pagenav.php (Mithrandir/Dave_l)
Fixed bug #974655: slogan variable with XOOPS 2.0.7 (Mithrandir/brashquido)
Fixed bug #987171: typo in edituser.php (Mithrandir)
Applied patch #928503: Search results for modules with granted permissions optimised (Mithrandir/malanciault)
Applied patch #988715: cp_header.php language (Mithrandir/phppp)
Fixed MyTextSanitizer PHP notices (Mithrandir)
Fixed XoopsForm PHP Notices about an unset _extra property (Mithrandir)