Well I guess I disagree with many of you, but that is nothing new
When I first started looking at 986's I looked at both the 3.2 and 2.7 L 986's and ultimatly considering the price bought the 2.7 since I liked its gearing a little better as well as a few other minor things. I also figred with the price difference I could make mine faster then a stock S anyways and keep the 5 speed tranny.
According to my shop guy(Porsche Pitstop Performance) there are many more tweeks(or mods) for the 2.7 then there are for the 3.2 .After doing a handful of performance mods my 2.7 will outrun any stock S any day of the week. In fact it has more power then the so called anniversary edition. Recently on multiple Dyno passes my HP ranged from 278-283 HP at the crank. So there are plenty of things you can do with that price difference to give yourself the additional HP you might want in your 986.
Again, my 2 cents