i've often wondered this myself, but the parts are coming from the same supplier so if there is any difference it would be in build quality. since i've never seen anyone complaining that the newer boxsters seem to have worse build quality than the older models, i doubt there's much difference.
when they announced they were moving production out of finland and to austria, they specifically said it had nothing to do with quality, only quantity and price. they said the new plant would be able to produce more vehicles more cheaply than valmet.
"Over the last eleven years, Valmet has built more than 200,000 sports cars of outstanding quality for us. Our decision not to continue our successful cooperation is in no way a vote against Valmet. Rather, it was the high development capacity and competence of our future partner that tipped the balance in favor of our new partner."
doubt it had anything to do with this finnish radio station stunt:
http://www.youtube.com/watch?v=T69l4HOKnrM
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