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I think it's like the car of the year 2009 awards that are announced in January!!
I would guess that it would be released as a 2010 model even though it'll be out in May 09.
The main reasons for waiting I think would be to see what issues arise with the first batch of vehicles and if you wanted to snag a lightly used one to save on the initial depreciation. I don't think there'll be any changes between the models released this year and those that are still being sold when the model year changes.
You never know though, the M3 had new colours and iDrive etc within a year of being launched.
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