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I've got LEDs on my '05. There are little tabs on the plugs on the car that you'll have to use a Dremel to get rid of them. It looked to me like they reversed the plug sockets from the '05 to the '06, but as long as you get rid of the tabs, you're OK. Nothing else will need to be done.
I wonder why the plugs are differnt on the 05's? The LED tails were plug and play on my 2004.5.
Now that you say that, I'm not 100% sure in what I said. I bought the JSpec Nissan lights and had to Dremel out the tabs. I traded another guy for the regular reds and just stuck 'em in. I didn't really pay any attention to the plugs. Either way, they work great. If they're plug-n-play, then you've just got a five minute job on your hands.