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The only thing that is nicer about the 997 of note in my opinion is the interior and the shifter, but you can put a 997 Shifter into a 996TT to negate that advantage as many have already done.
The 996 interior catches a lot of flack when compared to the 997 setup, but having spent a lot of time in both I think when you get past the 'new is better' sensation in the 997 they really aren't too far apart. Sitting in a well sorted 996tt being squeezed by a set of GT3 or Recaro seats and holding a techart wheel wrapped in Alcantara is a great way to get to work in the morning for example. Unfortunately I think Porsche still used way too much plastic in the 997 series, just as the 996s and a lot of the button faces, door handles, etc... will show wear just as quickly. If you're comparing similar mileage and similar wear and tear I think both interiors present themselves well. And if you're not concerned with weight (and you're considering a 996tt so I assume you're certainly not ) then find one with Navigation and you won't miss the newer digs one bit.