I bought my '99 last year, it is the first Porsche I ever owned. I did a lot of reading from various sites and the world seems to be split on replacing the IMS on pre-2001 cars. For me, it came down to two things: peace of mind while I own/drive the car and peace of mind for when I sell the car some day. Like I said, mine was in perfect condition but I still don't regret doing it.
The dealership told me that my flywheel had some shiny spots on it but they recommended not replacing it. He said if it felt fine with no chatter then it will be fine and it wasn't worth spending $900 on a new one. I agreed so we did not replace it.
It was a LOT of money (more than I expected) but I have no regrets. I absolutely love driving the car and I cherish my peace of mind. I think the $6K I paid should have been only half that but what's done is done.
I'm not trying to start a debate, but in my humble opinion, you should indeed replace the IMS -- but only when it's time to do a clutch. If your clutch is fine then let it go until it needs one.
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