Two weeks ago I had to replace my MAF in my 2000 986S. I got the MAF for around $260 from Suncoast. The old PN was 996 606 124 00; the new PN is 986 606 125 01. I suggest that you install the part and see how the car runs - it may run fine. I had an independent shop reflash my computer, but sometime during the process a "000000" code came back...neither of us is sure if the reflash went through, but the car runs better than ever. I wish I had tried it out before taking it in...might have saved myself a bit of cash.
BTW, there is a Porsche Technical Service Bulletin for the old part and for the update.
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