It's worth going for the S, a lot of the S cars have more options then bases too, so it should help make up for the age difference.
The 2.7 is a good enough motor with good enough power, and the tiptronic is a fine auto especially for its time, however, it's worth moving on up for the S.
The glass rear window is nice on the newer car as are the deambered lights and newer tail lights, but I personally don't care for most late model rims.
Essentially what I'm saying is your only benefits for the newer car are cosmetic mostly and to my knowledge the refinement between the two isn't that large.
I noticed a huge difference in refinement between my 1999 2.5 and my 2000 S, however I think after the updates in 2000 they should all feel more solid.
(Not to say the less refined 2.5 was bad btw, it felt much more classic and at times I miss how much more legal it was to go pedal to the floor)
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