Yes. Change the tubes and rings. If not for the mileage, then for the fact the car is nine years old. I changed mine with only 17K on the odometer because the car was ten at the time.
I have 2000 S with nearly 70K on the clock. Porsche recommends plugs to be changed out at 70K miles, serpentine belt at 60K and if the tubes are not leaking, why bother.
Old Hippie Young Heart
2000 S/3.2 Liter/Tiptronic/Boxster S Sport Package/Cruise Control/Slate Grey Metallic
Red Special Leather Interior/Red Floor Mats/Red Hand Painted Instrument Dials/Roll Bar/Windstop
Small Carbon Package/Leather Wrap Carbon Wheel/Center Console Exterior Color/Alum Carbon Shift Knob
AM/FM Radio w/CD Player & Changer/Digital Sound Package/18" Turbo Wheels/Wheel Caps w/Colored Crest