1. Be careful in the crossover years as there could be any of two versions of the IMS with differing characteristics of longevity.
2.Be aware that some cars have replacement engines in them which means a given car could actually have any of 3 Porsche sourced bearings. You don't know for sure until the transmission is off.
3, Late build '99 motors have the slipped sleeve fix and the dual row IMS.
4. Bore scoring is not an issue in the 2.5, 2.7, 3.2 engines.
More on buying a 986 including model year differences
here.
My preference would be the 2004 with Litronics and lightweight 18" wheels and 60k+ miles and "The Solution" budgeted for (because of the exterior styling, the glass window top and glovebox. It wouldn't have to even be an S.)
Find a great mechanic first.
(owned a '99 and a '01S, both wonderful and reliable if maintained fanatically)