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Business aircraft sales and deliveries this year are showing early signs of recovery, if the report by one manufacturer points to widespread improvement for the industry. After increasing PC-12 sales by 35 percent last year compared with 2002, Pilatus is headed for a record-tying year. Officials at the Swiss manufacturer and at its U.S. operation in Broomfield, Colo., said it holds sales commitments for this year’s entire planned production run of 70 PC-12s. If Pilatus delivers 70 PC-12s this year, it will tie 2001 as the year in which it shipped the most PC-12s. Last year Pilatus delivered 61 PC-12s versus 45 in 2002. Pilatus and Raytheon Aircraft were the only manufacturers to deliver more turbine business airplanes last year than in 2002.