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From my standpoint service history always trumps mileage.
What is the intended use for the car? daily driver? Sunny day car? Track and /or autocross?
A DD you might want to consider lower mileage but risk the IMS issues. They both have the single row, worst possible bearing of all the variations. Lower mileage and infrequent (or unknown frequency) of oil changes raises the risk of failure significantly. At least the C4S has had the bearing replaced. I'd lean that way, plus I also like the more aggressive widebody look of the C4S over the base 996.
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Tony G
10 Porsches come & gone!
1962 Morgan Plus 4 
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