After reading all the posts I concluded that A/C should be included when a smart is configured.
Reasons: 1) Resale 2) Comfort 3) Hayfever issues 4) Windshield just wont clear properly 5) Being in a situation where someone wants to polish your nose while waiting at a traffic light in a questionable neighborhood and the crank windows are down. (this can be more exciting at night) 6) Your passenger may ask you to close the window because of a draft. 7) If you were so inclined, as to have actually have spent money on a Trak phone, it may have to be used... with the windows wide open and you wont understand anything. This is summertime stuff yet the defrost without A/C in cold weather may still be an issue.
Of course if you ever have a passenger, he or she may really admire you, respect you and perhaps fall madly in love with you for being so thrifty.
Don't forget that rain in the face feeling with the wet interior...the open windows ...isn't that romantic and exciting while testing the limits of your deodorant as your scooting down the road.