I was looking at the Plus Four before I "accidentally" acquired my Plus Six.
IMHO, there's nothing wrong with any of the model years provided, if you go for an earlier MY, it has been properly sorted. Early cars were subject to a recall for radiators and (I believe) brakes; check this has been done. Changes were made to the hood fastening to improve weather sealing, but if you never take the car out in the rain why worry?
Yes, you have the airbags in the MY23 cars (anything registered around November 2022 and thereafter) and also traction control / stability control, both of which are useful, but then you also lose the ability to change the steering wheel to anything other than the one that came with the car.
Air con is an optional extra, but could be retrofitted. I think heated seats are the same, though others will have better knowledge.
Sorry it's not comprehensive, nor really a catalogue, but I did spend a few months in a similar situation to you and came to the conclusion that as much as I would like a Mota Lita steering wheel on my Mog I'd prefer something softer to hit should the worst happen, so a MY23 became my minimum benchmark.
