There is detailed info
here.
It seems theres 3 versions of WB/Kickstart all called "2.05". Workbench 37.71 and 37.72 are both 2.05 releases, and Kickstart 37.299, 37.300, 37.350 are all 2.05 releases.
The enhancements over 2.04 are:
* Support for hard drives larger than 40MB (from Kickstart v37.350)
* Support for high-density floppy drives
* Support for PCMCIA slots via "CC0:" device (from Kickstart v37.300)
* Support for internal IDE (from Kickstart v37.300)
* Recoverable RAM drive renamed to RAM_0:
* Included "PrepCard" on the Extras disk for the PCMCIA slot
The only difference between Workbench 37.71 and 37.72 is the removal of "say", "narrator.device" and "translator.library".