[Perfectlap]

depends what you are planning to do me thinks.

Two scenarios:
a)Do they have allot of track or autocross venues near where you live? If so I would say get the extra power the 3.2 makes. The 2.7 will give you MORE THAN ENOUGH power to get you into trouble in high performance driving, but you might find yourself yearning for that extra oomph. And its too expensive to add more power in this car, not worth it. Best to get from the start.

B)If you are just taking it out for a weekend spin to look nice for the sheilas then you won't miss the extra power if you go for the 2.7
The 2004 was the heaviest Boxster ever made so you might want to try it out and see if the 2.7 has the acceleration "feel" you are looking for, particular compared to a lighter more powerful 3.2 from 2000-2002. The 2004 was very refined with some things not available on the earlier S models. The warranty that's good for another year and the low miles will definitely help let you sleep at night.

Allot of people will tell there's not much difference in power but I think that's not correct. I drove both and it wasn't the same car to me. I don't think one was better than the other but they were certainly different. My local autocross club put the 250-258 HP 3.2 model in the same group as the standard 330 HP 911 and I've often matched and beaten them. The 2.7 gets classed with the 240 HP S2000 and its often a pretty close fight.