What new options MUST I have on a 2007?

[z12358]

For me, the most noticable and most important "option" would be the 3.4L engine in the 07 S. In my opinion that brings the 987 S dangerously close to the 997. The price comparison to the 997 cabriolet or to the non-convertible Cayman makes the Boxster S a steal. If, as you say, things that you touch/feel daily are the ones worth having, then you would definitely have something to feel in the larger engine every time you drive it. I'd pick bare-bones S over a tricked out base any day.

Also, you get the 18" S wheels standard, and if you are into performance, a non-PASM S would outperform a PASM equipped base anytime. So unless you plan to track it, PASM is not neccesary. (Again, IMHO).

Windstop (works, and especially important if you plan to have a lady next to you -- issues with hair, etc.) and heated seats (as mentioned previously, extended top-down season, and a lady would appreciate it a lot) are a must. Beyond that it's all a matter of personal choice -- it actually ALL is.