After having a mower with cruise control and tilt wheel ( John Deere GX345), I don't think I want to go back to not having it. However, you would get used to the steering wheel position and if you wouldn't use the cruise control then don't worry about that either.
The 1026r is the only tractor in this class with position control on the 3 pt hitch and this is very helpful if you are planning on using a tiller or box blade. Being able to put the hitch in the same position every time is really nice.
Lots of 2305 owners have upgraded to the suspesion seat that the 1026r comes with also.
As someone that mows at night occasionally the extra lights are nice. Otherwise you can't see the edge of the mower deck when mowing around obstacals after dark.
I also listen to Pandora while I mow, so I could use the 12v outlet to plug my cell phone into, or use my portable satellite radio.
A little extra pto hp might come in handy running a tiller or wood
chipper.
So, yes they are frills, but they are very desireable frills that I will find handy. You have to decide if they are needed or worth it to you