I recently went throught the same decison process
comparing the 987 base to an S and thought that while the S definately had more poop, the difference was not staggering. The $9K price differential pushed us into a base with more options.
Additionally, the S we drove had a gear box that was very stiff, which killed getting the 6spd box on the base with the PASM option package since the wife had a real problem with it. We opted for a base with PASM, sport seats and sport chrono, which should help our auto-x efforts. With any luck, we'll have it in 2 weeks.
Having said all that I'm still amazed at what a good value the base car is with very few options. You get everything you need for an entertaining and practical tourer that will provide fun on the track. I recently saw a base '05' advertised locally with a few options for around $41K--I think that is a heck of a deal.
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