I'll try to write more later when I have a little more time and perhaps add some photos. But I agree with almost everything Ronaprhys as said above. In summary though my 06 off road xterra with a 6 speed manual has been a great vehicle for travel and adventure both on road and off. All I've ever owned have been 4x4 except for commuter cars and all of them jeeps until I got this xterra. Engine is great, ride is great (with inexpensive mod), big enough to haul stuff, the rear lift gate provides shelter and will open all the way even with a trailer on. And, fold the rear seat back down, open the lift gate and you have full visibility to back a trailer anywhere you need to. Mine has roof mounted curtain air bags as well as seat and front, and while I havent had to use them, it's nice to know they are there, especially when traveling in new territory and watching scenery.
I also can't say enough good about the electronics, not enough to get in the way and raise the cost of the vehicle to new 4runner levels, but just enough to be useful. Take for example the vehicle stability control, especially great with a trailer. It realigns the truck to the road without input from the driver. Spoil you rotten. And the electronic limited slip, that works on the front axle even in low range with the rear locker on. And, since I live and Maine and play in northern Maine, I sometimes use chains on all four wheels and it takes them fine. As he said earlier, the manual trans models get a lower axle ratio making low range (2.69 if memory serves) x 1st gear x 3.69 = a great crawl. OR models also some stock with 265/75/16 tires, a little bigger than the other models and the speedo is spot on.
Seats are comfortable for me at 6' as I prefer to have a higher seat and sit like one would on a nice chair in your living room with my knees bent, rather than have a high floor like a taco and sit stretched out.
I can sleep in the back and as a bonus, the back of the front passenger seat folds forward to make a completely flat bedside table for a lamp and the latest issue of Overland Journal. (replacing interior lights with LEDs is an improvement in light as well as battery life, and the rear 12v outlet as well as the one in the console box, and two on the dash are useful as well.)
It was mentioned earlier that the wet box on the roof is mostly useless. I disagree. I keep straps, bungees, rope, tarp, jumper cables, etc up there and its been very handy. The gen2 has a nice closing lid that latches. And even though the name might imply otherwise, everything stays dry. And there a good amount of storage under the rear deck too.
Just a little more about the engine. It just works well. And the torque is great. I can drive and shift it like a truck with a v8.
If you will be exploring off road a bit I would recommend a couple of additions: 1) a shrockworks.com or similar rear bumper. It has an integrated tow receiver and will improve your departure angle significantly over a factory style hitch. Before installing, add some skateboard grip tape to the top surface. Wheelbase is shorter than a JKU by a little, but the departure angle is a little worse. Hasn't been a problem for me.
2) prgproducts or similar rear AALs and spacers or similar. Will add almost 2" and rides better, with little if any impact on mileage.
3). Run the rear axle breather mod all the way up to the top of the firewall. Not much more work and you won't get water in the hose from rain running in behind the tail light.
For the price difference over a JKUR you can also add an ARB locker on the front if you wanted.
A few things I'd change if they ask me:
1). Why is reverse gear higher than first? When would I want to go faster in reverse with less visibility than I would forward? Come on Nissan, it's not a 370z. We tow stuff.
2) the alternator is located low. Though I have not had a problem at all in 74k miles, I just don't know why they'd do this.
I'm selling mine. But only because I ordered another 2012 to get another 6 years or more on a great (undervalued) vehicle. I want to get one before they have a chance to change it into a fancy grocery getter for lots more $.