Honestly, if you just looking to sell the car, I don't think it's worthwhile to do the update, as I don't think it will yield much extra value in the sale for your cost in doing the upgrade. I have a buddy who is on his second Boxster S (has owned a Boxster for the past 10 yrs), and to this day, he still doesn't know what an IMS failure is. He doesn't read the boards, and doesn't maintain his car himself...he just brings it to the dealer for every oil change and service, and has never had a serious mechanical problem with either of his Boxsters to date.
If, however, you are going to keep the car for yourself and want peace of mind, then by all means, do it if you think it will help increase the life of your car. If a buyer knows about the whole IMS thing and wants to do this on their own dime, then they can do that too. I just don't think having the IMS retrofit done on an old Boxster would increase the resale value much. Not that you would, but it is also possible you can screw something up while attempting this retrofit if you're not careful.
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