Thanks for all the feedback. In terms of use - I'm looking at a Summer-only daily driver, although some Driver's Ed track work as well as some some auto-crossing will likely be in scope. That being said it will likely see more trips to restaurants that laps around a track.
I guess the basic question comes down to: Are all the goodies that are included with an 'S' a bigger benefit than a car with half the miles?
I've driven both and while the 'S' has got a slightly more aggressive exhaust note (as it has no Cat and a Borla exhaust) I felt little difference in the way the cars accelerated, cornered or stopped.
Both sellers are asking $17K and while that sounded reasonable, both sound a bit inflated based on some of the posts received??
Heated seats are the only desired option missing from either car which is a bit of a bummer (who buys a care w/o heated seats in Michigan?!) and it appears that there's no inexpensive way of adding them. I guess I'll find a way with living without them. My wife on the other hand is a different story.
Based on what I just wrote I'm thinking that I won't be tapping into the need for the extra capabilities of an 'S'. Any additional thoughts are appreciated.