Agree with Broccers - Bose is a good option as the standard Porsche system is awful for a car of that price (my 997 doesn't have it and I really miss it). Sat Nav an irrelevance given how dated the system is.
Adaptive dampers would be good - can't remember whether these are standard on the S - I think perhaps that's only the 997. Sports seats and sports steering wheel also nice options but you could live without. Sport Chrono and the 'sport' throttle response largely pointless. 19" Carrera wheels as per Broccers Sport model make a huge difference to the looks.
Check the exhaust isn't hanging too low at the rear which suggestes the tranny / engine mounts are shot. 3.2s better than 3.4s for scoring but I'd probably have both borescoped at this stage in their lives. Clutch life varies a lot depending on whether it is a city car. You should still get 60-70k out of a clutch for a town car but you'll probably have a heavy pedal from 50k miles as a result of the auto adjustment.
