My Boxster sounds very much like yours. To the best of my hearing, its the standard Porsche driveline whine.
If you really want to try and isolate it, pull off the front engine cover behind the seats and get an automotive stethoscope and have someone else rev the engine up and down while you search for the source of the sound.
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1999 996 C2 - sold - bought back - sold for more
1997 Spec Boxster BSR #254
1979 911 SC
POC Licensed DE/TT Instructor
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