I don't know how many 2nd years were taken in last year's draft, but I'm sure there were more than a handful. Just look in the later rounds.
Mix of Canadian juniors, college, and European players.
2006 Draftees in 2nd/3rd year of eligiblity:
017 ... C Trevor Lewis (1987)
039 ... RW Andreas Nödl (1987)
044 ... LW Nikolai Kulemin (1986)
055 ... LD Denis Bodrov (1986)
062 ... LW Dick Axelsson (1987)
074 ... G Jeff Zatkoff (1987)
079 ... C Jonathan Matsumoto (late 1986)
082 ... LD Daniel Rahimi (1987)
092 ... G Daniel Larsson (1986)
106 ... G Reto Berra (1987)
107 ... LD T.J. Miller (1986)
120 ... G Richard Bachman (1987)
125 ... G Chad Johnson (1986)
127 ... LW Maxime Lacroix (1987)
134 ... C David Meckler (1987)
135 ... G Alex Kangas (1987)
138 ... C David McIntyre (1987)
140 ... LD Cody Wild (1987)
143 ... RW Ashton Rome (late 1985 -- re-entry)
144 ... RD Martin Nolet (late 1986)
145 ... RW Jonathan Rheault (1986)
146 ... G Mark Dekanich (1986)
148 ... LD Olivier Magnan (1986)
155 ... RD Peter Aston (1986)
160 ... LD Andrew MacDonald (1986)
161 ... LW Viktor Ståhlberg (1986)
162 ... RW Julian Walker (1986)
163 ... RW Sergei Shirokov (1986)
168 ... RD Dane Crowley (1987)
170 ... LW Aleksandr Bumagin (1987)
172 ... C Petteri Wirtanen (1986)
174 ... C Eric Hunter (1986 -- re-entry)
179 ... C Jordan Fulton (1987)
180 ... C Leo Komarov (1987)
183 ... RW Nick Dodge (1986)
184 ... LD Alexander Hellström (1987)
185 ... LD Timo Seppänen (1987)
188 ... LD Chris Frank (1986)
189 ... RW Derek Dorsett (1986)
193 ... G Marc Cheverie (1987)
194 ... LW Matt Marquardt (1987)
196 ... C Benn Ferriero (1987)
202 ... LW John McCarthy (1986)
203 ... LW Jay Barriball (1987)
211 ... RW Erik Condra (1986)
213 ... RD Justin Krueger (late 1986)
46/213 players = 21.59%