Yep the Spider is a good soft top to have. Traction is great and the build quality is right up there. The looks are unparalled (sh0rt of a £100K supercar). Like any soft top though, you get some scuttle shake which is completely absent on the hard top (Brera).
The LE model came out in 08, so all the LE models have the new 08 shape seats. The standard model is of course still on sale too.
The 07 vs 08 seat thing is a preference though, I actually find my 07 Brera seats marginally more comfortable than our 08 Spider LE seats, in my opinion the difference is not enough to make it a deciding point as to which car to buy. Best to try the seats out and see if you're fussed about the difference - some people seem to fit better into one type than the other - but there are plenty of setting adjustments to be made on both!
The LE model has heated electric seats and wing mirrors which is nice in winter or any cold time with the top down, but the seats take about as long to warm up from cold as the air heaters do in a Brera (about 4 mins when it's below 0 outside). LEs also have Blue and Me and 19" wheels. The 19"s are good but I like the 18" wirespokes and the newer 08 17" Spider Multispokes just as much, so it's a personal preference thing again. The bigger the tyre, the higher the replacement cost - 19" tyres are still coming in at over £200 a wheel as there are so few suppliers! 17"s are much cheaper with 18"s between the two.
HOWEVER, LEs do not have Bose and you cannot spec any options that it doesn't already have. Also, they only come in three colours, Black, Red or White - and you cannot choose the interior colour, it's either tan or red depending on what exteriour colour you buy.
So the LE is excellent value for money for a new car but a standard car will have give you more choice. Second hand models will also give great value for money in the current climate and if you get one with all the options you want, perfect.
Many people have said the factory Sat Nav is below par (and therefore poor value for money, just like any manufacturers sat navs, they tend to be overpriced). You could replace the front head unit with any aftermarket single or double DIN unit including Sat Nav, but yes you would lose the Blue and Me. There are aftermarket head units which will give you voice control, but the current thinking is that you would lose the ipod/phone menu display from your info screen between the rev counter and speedo. Blue and Me is nice to have, and personally I would prioritise it over sat nav - but that's up to you. Ask a dealer to demo Blue and Me for you - take your ipod and phone along and ask to play with it!
Finally engines. The 2.4 has bags of torque so feels faster than it is which is nice. The economy is not great and there can be issues with swirl valves, EGR valves and DPFs apparently.
The 2.2 on the other hand appears bullet proof in terms of reliability - though save some money for a remap on either car for extra power - also if you get an older 2.2 it may have the annoying throttle map which causes the "hesitation" issue - this is nothing mechanical, just a map which needs replacing, so there's an extra reason to remap it
The 2.2 is not as torquey as the 2.4 but it is lighter and is a joy to rev. In fact it's the only one of the three engines you can really push the revs on. Brand new 2.2s are really tight and feel a bit slow, but after 10,000 miles they feel amazing and light.
Well you've got a great choice to make. Enjoy!