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I believe all the tester/demo cars are not listed in the Porsche site... Just testing the theory.
Honestly think it's a combination of things.
CXX options can delay things and so does PTS.
What I have learned is that VIN's are assigned when the vehicle starts production, but are not public. Only within the dealer system can you pull VIN's prior to factory completion. Build sheets only go public when the car is 100% factory complete (post CT - Custom Tailoring). I have searched old gaps and have found some pop up late and some don't pop up at all.
Curious if European delivery has any affect with the Build Sheet system as well as technically they are sold in Germany not in North America and could possible not show up??? Just guessing on Euro Delivery being a possible cause.
I do know for a fact some of the gaps are due to PTS as mine and a few others have VIN's already within the gap missing VIN's.
Some Test/Demo cars might be some as you have suggested (but not all as that is a lot of Test/Demo cars???).