[Jeph]

You need to start off with an S. At least that's what RUF told me. They say it's cheaper to start with an S than it is to retrofit a non-S. I trust them.

A) You need the 6 speed -5 speed won't be able to handle it the power.
B) It's got the bigger brakes. I know you want GT3 brakes, but why not put that on hold and see how the S brakes cut it for you?
C) RUF informed me that you need a different wiring harness of some sort when going if you go from Non-S to 3.4+

Also, your estimate of what you can get for your car ($22,000) seems a bit high to me. I'm not saying in can't happen, just a warning.

At any rate, if I were looking to spend close to $60,000, I'd do one of the following instead:

A) Wait for the used pricing on 997s to drop a little more.
B) Used Cayman S (with almost $15k left over to spend on mods)
C) 2004 Carrera 4S

Any of those cars cut it for you?

(Amen to no accounting department/wife!)