http://digitalpash.com/what-makes-facebook-m-different-from-siri-google-now-and-cortana/
http://www.recode.net/2015/11/3/11620286/facebooks-virtual-assistant-m-is-super-smart-its-also-probably-a-human
Summary:
M is intended to assist with tasks, less than to help make a schedule or search the web.
M is currently human-driven, learning from human responses to requests as a way to learn.