Odd as it is, the 987 (to me) is easier to get in and out of over the 986 (may also have to do with the slight reshaping of the side windows). It also has a touch more footroom on the driver's side dead pedal.
The 987 does have higher quality in terms of materials on the base interiors, and does feel a bit more lux. Seats are about the same in terms of comfort (IMO). The interior lighting is white instead of amber as in the 986, the on-board computer is standard (might be wrong though), and more options were available more often (such as interior/exterior auto-dimming mirrors, rain-sensing wipers, heated seats, etc).
BTW, love the 850, gorgeous car.
