There are a few covers out there. You can also go full 997 front end but at 997 prices, you would just get a 997. On the covers, though unlikely I'll ever get a 996, I would certainly fill the fender gap and either paint/blend into the fenders or paint the whole front end.
Porsche 996 Face Lift to 997 Look (Front End 997 Steel Conversion) - Porsche Body Kits and Custom Porsche Body Parts Styling, Porsche Wicked Motor Works