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Not sure many people know this, but the 996TT came from the factory with a stamped steel rear subframe cross member. It's rather heavy at 7 lbs. 10 oz. The 996GT2/3/Cup get a much lighter aluminum cross brace weighing 3 lbs. 12oz. amounting for a difference of almost 4 lbs from the back of the car. Not sure why the TT got the steel cross brace but likely due to some obscure crash regulation due to the weight of the car. Starting with the 997, all of the street cars get this lighter cross brace including 997Cups. As a result, there are a bunch of these on ebay for $50-70. Part number is 997.331.261.02. Cheap way to loose some weight and it looks much better too.
I have heard some rumors, that some "cross members" wont fit after the swap. Any hints/knowledge for that?
In a rear impact it stops the engine/trans from being forced into the occupant areas.
Adding to this, it more resembles the 'crumple' causing the rotation of the drivetrain downward, rather that just stopping it.
By forcing it to rotate downward/forward, it (like you said) prevents the drivetrain from a direct force moving into the cabin, and more under it. Because, if you stop it, then that reduces the opportunity to decelerate the crashing components.