I drove a few 05 997.1 Carrera S and enjoy them. In the end the worry of IMS and bore scoring scared me away. They are not cheap motor to rebuilt or replace. 05 is easily replaceable. 06-08 requires the motor to come apart.
Apparently IMS failure rate on 06-08 is 1%. Very low.
https://lnengineering.com/products/ims-bearing-kits-for-porsche-m96-97-engines/ims-retrofit/ims-upgrade-kit-for-my06-08-engine-disassembly-required-and-tool-kit-106-0821.html