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I agree with your conclusion that Porsche dealers don't necessarily want lease return cars. I think most of them have too much mileage to make them attractive to a dealer. In my experience they only want low mileage ultra-clean cars for which they can charge a premium.
I expect that most of the lease cars go from the leasing companies into the wholesale and auction markets, and end up in the hands of non-Porsche dealers.
Not sure what to say about the Certification program, other than that it seems to be an attempt to make prospective purchasers feel a little better about the premium dollars a Porsche dealer expects to get for a used Boxster, and to lessen fears of major $$$ if something breaks. The Boxster bears the cross of being the cheapest product in the lineup, but fixing one isn't much less expensive than the models costing twice as much.
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