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Hi,
It could be an Audible Illusion. With the engine/exhaust headers in the back on the 996, the sound waves may simply emanate from underneath the car whereas in the Boxster, some may bounce off the road back into the engine and either be absorbed, or as a wave function, get out of phase and cancel out some other waves, effectively lowering the sound you hear. Speculation to be sure. The only way to tell would be to use a decible meter on each under the same or near same conditions.
Happy Motoring!... Jim'99
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