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Based on the large inventory of '05 Boxsters at two Dealers near me, I wonder if Porsche is going to help the Dealers move the cars. They also have lots of '06s and Dealers don't want a lot of roadsters in their inventory with winter approaching. So unless these Dealers are an anomaly, maybe Porsche will offer some kind of incentive.
If so, it will likely be a "marketing allowance" and not a publically announced incentive. You can get the 05s at cost now, about 13% off MSRP from what I've been able to glean.