I suspect the no LSD/Recaro seats in Canada for MY05 is just an availability thing. You're right, it's not a safety issue or anything. I just don't think they're making very many at all this year, and don't have much to spare to send to Canada.
In MY06, there will be 3 engines; 2.2L NA 145hp, 2.0L SC 205hp, and the new one will be a 2.4L NA 170hp. The current 205hp supercharged will still be the most powerful engine in MY06. No need to wait for anything there.
Edit: and in your case, I'd buy one now. That's what I did.
Think about it this way - no better engine to wait for, so forget that. LSD + seats will be about a $2000CDN package. Maybe more. Personally, I don't want the seats. If I find out next year that I really want the LSD, I can buy the part and have it installed for probably around $2500CDN, so it's not a big loss.
Up to you though. If you really want that LSD, you'll have to wait.
In MY06, there will be 3 engines; 2.2L NA 145hp, 2.0L SC 205hp, and the new one will be a 2.4L NA 170hp. The current 205hp supercharged will still be the most powerful engine in MY06. No need to wait for anything there.
Edit: and in your case, I'd buy one now. That's what I did.
Up to you though. If you really want that LSD, you'll have to wait.