[racer]

Tires?

While the car has no miles, to speak of, it is, as you say, almost 20 years old. I'd look at a lot of the rubber components.. hoses, belts, bushings, motor mounts etc as (assuming you are buying to use and not flip) will quickly show their age (failure) under use. Clutch could be fine, but its bit of "while you're in there" kinda thing. Some of these might depend on the maintenance documents that come with the car to support keeping or replacing certain items.

I have a couple of friends with high mileage (100K) early (99/00) 996s. They have experienced cam chain guide wear/failure. I wonder, despite low mileage, if 20 years of non use, those hard plastic guides could be a preventative replacement item.