Agree with those who have said that this is 100% about budget.
There is no denying that the S is better, and there is no denying that the S is more expensive, all else equal. And the fact that you're buying a Boxster as opposed to a Civic implies that there is part of you who cares about either performance or status (I hope it's the former in most cases!). In both cases, the S holds the edge. So the question is whether it's worth the extra money. And I imagine that's as much or more about personal budget than it is about anything else.
I bought my non-S in college when $25k was a lot of money to me. Had I instead bought today, I probably would buy an '03 S. Had I instead bought it today AND had I not gotten married last year, I'd probably buy a new S. So it's budget/priorities that kept me out of the S, not some bizarre preference for exactly 201hp.
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