IMHO to do it right you need a GT3RS bumper cover. The only one I know of for the 986 headlight shape was made by GT3tek (pic below) but I don’t know anything about the company and I can’t find one for sale. If I could get this exact bumper in polyurethane I’d buy it in a heartbeat.
To do it really right, it needs to be functional. This involves inverting the center radiator and altering the ducting. There’s an old thread on this here somewhere. Otherwise the center radiator vents to the bottom of the car as designed and the upper vents are not functional.
Alternatively, you could cut the existing bumper cover and add sturdy grill material / structure support just to get the look (if you are very experienced with polyurethane body work).
Here’s a real 996 gt3rs bumper cover but it won’t fit a 986 due to he headlight differences (and it costs serious $$$$$).
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Rgds, Fred
#317 550 Spyder Anniversary Edition 2004 Boxster S, 3.8L Flat Six Innovations engine, PSS9s, etc, etc . . .
The contents of my posts are for entertainment only. As confirmed by my many motor sports fails, I am not qualified to give product endorsements or mechanical advice 
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