Well, this is the 986 forum so you might find a bias for the '04 :-)
Personally, I would take the '05 Base. Several reasons:
1) Styling - I think the front end of the 987 is far far better than the '04
2) It's a year newer
3) Interior of the 987 is head and shoulder better than the 986
4) Wider track = better handling
5) Lots of small improvements and more standard features
The only downside to the 987 base is a bit less HP and torque but for me the difference is minimal.
Regards,
Alan
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