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Mileage makes a big difference in sale price, but as others are alluding to, it's not so much the year that makes the difference as it is the options on each specific car. Otherwise the 997's were mostly unchanged from 05 thru 08. The main difference by year would be in mid-05 they switched to a different IMS bearing design which is very unlikely to fail but it also cannot be upgraded without tearing down the engine. The early 05's with the older IMS bearing design are more likely to fail, but it's still pretty rare, and as a plus it can be easily upgraded after dropping the tranny. I sought out one of these on purpose so I could put in a upgraded bearing. Just find the best taken care of car that you can with the options that you care about.
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