I'm in the same position as you. I do have a 2004 Special Edition with 54k miles. I am the 3rd owner. The 1st owner hardly put any miles on the vehicle and took amazing care of the vehicle for 24k miles. I have no records on the 2nd owner and the 26k or so miles he/she put on it.
I have decided not to gamble and to get the IMS done. I hate driving a ticking time bomb. There is no guarantee with a new IMS it won't fail, but I think I reduce my chances by a lot.
My Indy estimates a 30% failure rate for my year Boxsters.
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Current: 2004 Boxster S 550 Spyder Anniversary Edition (BSSE)
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