A friend is considering these 2 to purchase....can anyone shed some light on benefits either way?

No question, pay the extra and get a MY07. It has a 2.5 which is arguably better. A proper pull clutch 6 speed manual not an outdated push clutch 5 speed which is undoubtedly much better.
SI drive, but it's a gimmick anyway.
restyled front with HID lights, that the earlier GT's didn't get.
Bilsteins.
R180 rear diff instead of R160 in the 2.0 litre cars.
Leather versus cloth seats.
18" rims versus 17's

If he's a leg amputee and can only drive automatic cars, disregard.