If you never plan to track or DE event you really don't need an S unless want the HP and cosmetics of it - though non S looks great. You will get your $ back if you get an S when you do decide to sell.

If you're buying now - it's a good time, as there's still new '06s at many dealers (you have to search manually via PorscheUSA) and you can get good discounts up to 10% off MSRP depending where you live.

If you're going to order a new one, a no/low option 997S or non S is a great value.

 

It's hard for me to imagine owning a car like this and not enjoying it at all on the track. I know lots of folks are in that category, and that's fine, we enjoy our cars in different ways. But, you might change your mind, in which case the engine and brakes of the S would be nice. You will recoup some of the extra cost in resale value, and will probably have a more marketable car. Since cost is not a constraint, I say go with the S; don't see any downside to it, and it offers some potential advantages.

 

I've owned both an S and a non-S. I've not tracked either, though I'm headed to my first DE soon. What I observe in everyday driving is that the S gives a more comfortable ride when PASM is in standard mode, and that the engine, because of the improved low-end torque is more driveable. You just don't have to wind it up quite as much to get it to go, and that makes for a more enjoyable driving experience in everyday motoring. Both are great cars. Personally, I think an S with minimal options is the way to go.