I think simply the vast number of people out there running non-N rated tires proves there's little point to them (N-rated), especially if you pay a premium to get them.
If people were going through wheel bearings, or having excessive accidents or deaths on non-N tires, some credence might be given to the N ratings, but they're not.
Porsche may very well test the tires, whether or not the tire design is improved based on this testing remains a mystery.
Some Mfrs. have worked with Tire Cos. to produce a specific tire and then engineer the car's suspension and handling around that tire such as Ferrari and Mercedes to name a couple. In these cases, sticking with the spec'd tire probably results in the best overall ride and handling. But, since there are several OEM tires available for the porsche, and several more N-rated tires out there, it's not likely this is the case with the 986/996, 987/997.