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LNEng IMSB is no miracle cure. If there is any "magic" it is LNEng's extractor which allows many IMS bearings to be replaced without engine R&R and teardown. That is all. Rear tires every 10,000 and replace the IMSB with each clutch.
Where that logic fails is that "each clutch" is as disparate as "each owner". The prior owner of my Porsche managed to wear it half-gone in 30K miles. The racing shop that replaced it (and installed the LN bearing) told me they typically replace clutches in daily-driver cars at a minimum of 75K miles. My own experience has been, I've never had to have a clutch replacement even on cars with 150K or more.
Replace the IMSB with each clutch doesn't work for me, in the case of my Boxster. 248K+ miles and it is on its original clutch.
Due to a starting issue, that has happened before, I think I'm going to have to replace the clutch interlock switch again though. This will be the 3rd one.
In this month's Panorama, in which the 996 tech adviser answered a 996/M96 IMS basic question with, "The LN Retrofit kit is a must on all 996 models."
I have no interest in opening an IMS discussion, so please do not. I am however sorry to see the passion with which the tech expert responded in the negative.