Matthew Dear began developing the 2007 album due to unreleased material beginning to build up on his hard drives. Disliking having unused tracks, Dear talked with his label Minus about using the material to create an album that was to be different from his previous works. The album was developed as a dark and rhythmless mix, which was "a big turn on to complete the album" for Dear. Dear describes the process of creating 2007 as like creating two separate albums: first focusing on creating individual tracks and then working on bringing them together as a seamless work. Dear titled the album 2007 due to it being completed in said year, to give it a stamp of timeliness, and to avoid applying a forced narrative to the music.
No matter how many times you listen to 2007, you just can't quite get a hold of what’s going on or where you will end up. One day you need volume to ‘get it’, the next intimacy and quiet. Another day it's all too slow and without flesh, the next it is pure sculptured genius.
Resident Advisor—an online magazine with a focus on electronic music—named 2007 as the 10th best album of 2007. In their review of the album, RA described 2007 as "mystifying" and praised it for "dodging every effort to be understood."XLR8R called the album a "pinnacle of minimal-techno artistry", and Dusted Magazine praised its "perfect balance between austerity and propulsion." However, Hot Press criticised 2007 for not capturing the zeitgeist of the actual year 2007.