[Perfectlap]

A 2000-2004 3.2 is essentially the same car. So I wouldn't quibble too much on the year given the extremely low mileage. You've got a plastic window but its probably brand new looking from sitting in a garage. The headlights were an option on that year, and those would run you $2K today.
The body kit is a signifcant expense if you were planning to do that to a stock car. You can easily spend upwards of $5K on that. So you have to look at from the view of what you don't have to do cosmetically to keep the car looking up to date and not so much what the seller could manage to get for those items on Ebay or the classifieds. Modifying these cars is extremely expensive. The speedster humps, if OEM can easily run $700 painted. And the interior trim, which makes a huge improvement over the bare bones stock finish, can also run nearly a $1K if you do the center console and few other bits.

You did not mention wheels, it seems unlikely that someone would have put the Tech Art body kit on this car, which makes the wheel well openings much bigger, and left it on the stock 17" wheels? A decent set of 18" wheels and rubber to fill out the wheel wells probably run about $3K (Forgestar F14 is a street wheel choice).

I would deduct a few ponts for automatic unless that's what you were planning to buy from the start. And if its not a dual row IMS you might have to budget $1-$3K to do an aftermarket swap depending on if you go with the Pelican bearing (changed every ~50K miles) or the LNE permanent never do it again Solution. Low mileage, single bearing makes for prime candidates of IMS trouble. Definitely something I would do given that you'd be paying on the high side for a 986.

Otherwise, I don't think the car will be unreasonably priced if it passes a PPI and leak down test and the seller is willing to go down a few grand.
But since most buyers with $20K to spend will want a newer model like the 987, the seller isn't going to have a long line of people wanting to bid.
So low mileage helps as well as it hurts unless someone comes by and sees the condition, the upgrades and just got tired of checking out 7 beaten down Boxsters in a row. Depending on the zip code's income, it could go quickly. Personally I think 20K - 60K miles is the mileage range you want to be in and out of for out of warranty Porsches, unless there has been extensive maintenance (ask me how I know this).