Until January 22nd, I would say that all new Macs ordered (except the Mac mini which definitely will not ship until then) will ship with iLife 04. If you absolutely cannot wait one more week to order your new Mac, I believe you can qualify for the iLife up-to-date program where you will be able to upgrade for like $20.
As for a refurbed Mac you definitely won't get iLife 05 before Jan 22nd (as above), but I don't know about afterwards. I would reason that these systems were originally configured before iLife 05 so they may very likely not have updated software. I don't think it would even qualify for the up-to-date program.