I have no documentation, but my 1997 boxster was purchased by me 20 months ago with 84K on it and it had a brand new engine in it (not remanufactured or overhauled).
Due to the cost of a brand new motor and the age and crappy condition of my car, I can only assume Porsche paid for the engine or someone was a total idiot to spend more on the engine itself than the car was worth (sold at auction for $14.5k).
Keep digging and fight this one hard. Engine replacements in 97's were a sizeable percentage. Only Porsche knows what that percentage is for sure, but it's more than 1-2%!
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