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I think the Ultimate products were brought to market later, but if newer means better to you, you can't compare these products that way. The Ultimate Compound/Polish are essentially the consumer versions of M105/205, tweaked for the market they are addressing.
The ultimate line is more user friendly as well. M105 can be tricky for new users.
M105 is for rotary, DA and hand where as UC is meant to be used on DA and hand. M105 has a better cut but UC has the longer working time.
There's a timeline in this Mike Phillips article:Which is a newer product, Meg's Ultimate Compound / Ultimate Polish or M105 / M205.
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There's a timeline in this Mike Phillips article:
http://www.autogeekonline.net/forum...anted-know-about-meguiar-s-smat-products.html
Bob
Even though the Ultimate line is "user friendly" don't cut it short.
The U Compound will (and can) remove 2000 grit sanding marks. It not be a quick as 105, but it does the job.
Just my 2¢...
Bill