As mentioned already, there is no noticeable comfort difference between the two. I would get the S if possible but buy the best condition car you can find. I looked at several S's and all were tired and abused. I saw my current car and was amazed how good it was compared to the others so had to have it.
Had it almost 4 years and never had a problem, there is hardly any difference in handling, braking and performance so don't discount the 2.7 if you see a great one.
P.S. get 17" wheels, the ride is so much better than on 18" for every day use.
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2003 Boxster 2.7L
2010 Civic Type R
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