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According to the 2000 Boxster sales brochure, the headliner and 3-spoke steering wheel were standard on the S. The headliner does not appear to be available for the base model, but the 3-spoke wheel was available in one of the interior packages.
My 2000 did not have a headliner (until I installed a top from a 2004) and it has a 4-spoke wheel.
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2000 Arctic Silver/Black, Hard Top, On Board Computer
PNP Rear Speakers, HAES 6-Channel Amp, Avic Z140BH,
Painted Bumperettes, 2004 (OEM) Top, Homelink integrated in dash with Targa switch, 997 Shifter, Carrera Gauge Cluster with silver gauge faces, heated 12-way driver & 8-way passenger seats, Litronics, silver console
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