Zur Info:
Are you aware of the engine issues that have affected a good number of late model S2000's ?
Personally, I wouldn't touch one with a very large pole.
Long running thread on S2KUK concerning the issues and it makes for very depressing reading
Honda have not divulged the cause if the engine failures and the issues have gone on for a very long time. Engines started to fail over 2 years ago. Read into that what you will.
In answer to your qustion the cars with the 5 spoke alloys are a little bit stiffer, thicker ARB's, seats are a little bit taller although the leather quality is Primark.
I stand to be corrected but I think VSA was standard from 07 onwards.
My advice; find a mint, cherished, low mileage earlier car.
Und weiter:
MY 04 has been bulletproof. In all honesty I wouldn't get too hung up over getting an 08 or 09 car. (As you've heard - engine problems and quality of leather on the 09). IMO - look at cars from 2004 onwards where cosmetic and a few suspension tweaks were done as well as 17" wheels to make it look fresher. There are plenty about, so get a cherished one, is the main thing.