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The S has more grunt in the low end. That's the most obvious thing about daily driving. I don't track either of my cars...so someone else needs to fill that in. From 4K+ I really can't tell much difference between my S and Base. I recently test drove an '06 CS, and '12 CR. The '06 CS was nice but nothing I would miss. The '12 CR was fantastic. A very very nice and fast car. Both my cars felt slow and heavy compared to the '12 CR.
If you can afford it....get the S. But, you'll have 98% of the same fun in the Base...so don't stress to much. Buy the nicer (condition/service records etc etc) car overall.
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Current: 981 Cayman
Former: '02 BS and '08 C
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