I just did this in May - additional labor was $350. The dealer let me ship the parts to them which cost ~1,100 including the flywheel, which was worn unevenly iirc. The parts from Porsche would have been ~2,500. So, I agree - if you are 52K (I was at 49K) and you are already in for the labor taking the engine out, it seems prudent to replace them now.
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2004 S
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