If I recall correctly, the relay is located in the drivers side footwell (uk car) on the rhs. You will have to take the carpeted panel off to reach it.
There are 2 different relays. The earlier ones operate the valves automatically at certain speeds and I think the part number ends in 02. The later ones with the switch end in 03.
You can buy the switch and relay from your nearest Porsche centre. My car was fitted with the 02 relay when I bought it, and the exhaust actuators were non functional due to severe corrosion. I fitted new 997 actuators which are a little better, and then wired in the switch and fitted the 03 relay.
You can check in your engine bay for the presence of the PSE vacuum canister and solenoids. They're located close to the throttle body.
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