That was a rhetorical why
At first glance it appears that Tamiya have just added these parts to existing sprues to make a conversion slightly more expensive. However, they've had a bit of a play with the F parts (back to the 1150 bearings used on early M03's) and thou containing mostly the same items the layout of C parts has change to incorporate the M04 as irenL points out. I reckon you can get away with using 50850 (M04 posts), avoiding the M05 C parts, but the cost difference vrs spare part ratio is so low I'd go for the C Parts.
I've just set myself the challenge of converting my spare M03 to M05 PRO spec for less then £50! (+shipping)
I'm ratting the dampers, UJ shafts, gearbox joints, gears, servo saver, bearings, rear axles and electronics from the M03.
Just ordered the following...
RC Mart
1 x Tamiya (#50882) King Pin Set For TA04 (Won't need these if you have a M03M)
1 x Tamiya (#50797) 5mm Short Adjust
1 x 3Racing (#3RAC-HTS30/LB) Servo Saver Horn-single Hole- Light Blu (Pointless bling)
1 x Tamiya (#53642) 5mm Alu. Ball Connector (BU) (Pointless bling)
1 x 3Racing (#M05-22/LB) Steering Servo Linkage 95mm For M05
1 x Tamiya (#51393) M-05 F Parts (Upright)
1 x Tamiya (#51392) M-05 D Parts (Damper Stay)
1 x Tamiya (#51391) M-05 C Parts (Suspension Arm)
1 x Tamiya (#51390) M-05 B Parts (Steering Wiper)
1 x Tamiya (#51389) M-05 A Parts (Chassis)
1 x Tamiya (#54148) DB01 Steering Post (Remove the slop)
Ebay
1 x Tamiya (#50579) 3x10mm Step Screw (5 Pcs.) (I'll probably have a pair of these going spare once finished)
RCBearings.co.uk
4 x Tamiya Bearing Part Number 850 (steering)
So far that’s £36.60 +Shipping