David,
The relative swing speed of two players can be based on many things. As to which is a more accurate representation, I don't see how you can say either is, both are what they are at that point in time. Given that we are talking about 2006, then 2005 is a more accurate measurement of today. That doesn't mean anything when deciding how you sort the data to me.
How much of 2005's gain is swing speed (and which of the following affects that), how much is the ball, how much is the club head going from 200 CC to 460 CC, the COR going up, the MOI going up, the shaft getting better and longer, the players working out more.
Some players swing faster in 05 that in 00, others might swing slower if you gave them the same club as 2000. But, they all have gained because the ball and the clubs have gotten better. No doubt about that. If someone has gone to a longer shaft, they are getting more swing speed. If they have worked out more, they probably got more swing speed. If they got a more forgiving club, they might be swinging harder. If they are trying to keep up with Tiger, they might be doing all of the above.
Tiger switched from steel to graphite, he went to a longer shaft, he is stronger and fitter than he was in 2000, he modified his swing to make better contact, he switched clubs and balls. And out of all that, he gained 18.1 yards. I can't tell you which of those added the most or the least.