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There are no reliable statistics on failure rates of the bearings. As someone who has followed this issue for over 10 years on 6 forums a day, my bet is the first and third generation IMS failure rates are below 1%. Second generation was admitted to by Porsche as 10% so 2000-2005.5ish cars are the most at risk.
Major design refreshes were done at 2005 and 2009 (when the IMSless engine was introduced).
I came from '60s Alfas and a '70 914. I found the Boxster (99 and 01S) delightful and reliable and cheap for me to maintain. Others have had differing experiences.
The ideal car would be one which needs a clutch and is priced accordingly. While in there, do the IMS and you probably have the best bang for the buck.
It is always a tradeoff between cost and age, mileage, condition, service history, willingness to allow a pre-purchase inspection, location, season, etc. Drive several. Find a seller with motivation and reason to sell that makes sense. Choose the water-cooled Porsche mechanic before you choose the car
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