Part 101 212 sure doesn't look like an IMS seal to me. Looks like it is a RMS on the end of the crankshaft. You can look up the parts on the PET pdf that Porsche offers
here.
My second Boxster was hit in the rear and an insurance claim was made against the other driver so I'm sure carfax would show it. Superficial bumper damage of over $1k but an affect on handling, no. Better than new after repair. My buyer absolutely didn't question it when I made disclosure and I was prepared with post accident pictures.
The more you know about the car, the more you can pay. The less the bigger the gamble.