Thats a good deal since you basically have a new engine on a lightly used Boxster that would have had a sticker price of ~$65,000.
The typical operating costs are $2000/yr once they get a bit older so save your extra dough and enjoy many years trouble free on your lightly used Boxster.
Sounds like a no brainer to me. Is it the color you like?
You will love driving the "S".
Take some of the money you saved and take a Porsche Performance Driving school so you can really learn its handling and limits and you'll
get even more enjoyment from it and get that full "Sports Car" experience.
I notice many folks who have not taken a PDS really don't know how to get the most out of their Porsche's performance and handling and they are missing out
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"It broke because it wants to be Upgraded

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2012 Porsche Performance Driving School - SanDiego region
2001 Boxster S, Top Speed muffler, (Fred's) Mini Morimotto Projectors, Tarret UDP,
Short Shifter, Touch Screen Dual Din Radio, 03 4 Bow glass Top (DD & Auto-X since May 17,2012)