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One more thing I forget to mention; the 105 have a steel lockring, whether Ultegra have an alu lockring.
This is especially important, as if you hamfisted your lockring tight onto the freehubs, using a steel lockring on an alu freehubs body can actually strip it if you're putting too much torque to tighten it.
Performance wise, fuck-all difference.
Only exception is slightly lighter and alu cog carrier that reduced stress on alu freehubs body, whether 105 have just the one on the three largest sprocket.
You can use 105 on alu freehubs body if you don't mind it getting mark on it, and even if there is mark on the body, it's still fine to ride.