Looks something like soft gasket material, at least there are no metal specks, but.....
If it was me, the next step would be to remove the sump (oil pan) and inspect the debris laying in the bottom. Not a difficult job +/- 16/18 bolts.
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2001 Boxster S (triple black). Sleeping easier with LN Engineering/Flat 6 IMS upgrade, low temp thermostat & underspeed pulley.
2001 MV Agusta F4.
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