I don't know if 2005 is usefule, but I upgraded to preserve the usability of the software for at least another year.
I just installed 2004 a week ago, which I bought based on an email offer from Intuit. Then I get an email announcing 2005 just a week later. So I call them and ask them why they didn't just sell me 2005? They knew it was coming out. They told me that I can get 2005 if I pay them $16 ($10 plus shipping). This is not a lot of money, but the idea leaves a very brown taste in my mouth. Does Intuit give any thought to how their policies impress their customers?
Yes, I felt it was important to go to 2005 because they obsolete their software pretty quickly. For example, 2002 won't be supported for do-it-yourself payroll in a few months, so I had to upgrade. At least now I've delayed by another year when my software will be obsolete.