The later 911's (>996) are great cars to own and feel so competent as to almost be unexciting to drive at responsible speeds. They are also fairly easy to do routine maintenance on w/ easy access to filters, etc. Spark plugs, not so much, but thankfully you are not doing them that often. Parts prices are high as you'd expect, but maintenance items are reasonable for the car's market. They also age very well as Porsche used high quality components.
I would not write off 996's or early 997's solely due to the IMS issue. It is still rare event, but it is out there. If you find the right car and the IMS issue worries you, there are retrofits..just price it into your calculations.
My Wife has owned a '99 996 C2 for years and it has been almost completely painless, w/ an ignition switch, rear main seal and spark plug seals being the only significant items it has needed beyond routine maintenance. At ~50K the seats are just showing some character lines but that is about it for cosmetic wear. Absolutely no corrosion, the bolts in the engine compartment and under the body still have most of their plating, but ours has never seen salt.
I would not write off 996's or early 997's solely due to the IMS issue. It is still rare event, but it is out there. If you find the right car and the IMS issue worries you, there are retrofits..just price it into your calculations.We have not done the IMS but I probably will if she plans on keeping it another few years.