If the IMS failed the engine wouldn't run. It is literally ball bearings that get released into the cylinders & inside of the engine. That type of servicing is very normal for the car; lots of owners cycle out IMS/clutch/flywheel as needed throughout ownership. For that car my concerns would be # of miles on the track + maintenance records. An ECU check will tell you how many Type 1 and 2 ignitions there are (1 = redlines, 2 = overrevs) - that will tell you exactly what the history is. It's normal for people buying Porsches to get a pre-purchase inpsection (PPI). After a PPI you'll be in a better position to gauge the condition of the car.
STFU - It may not come in to play this purchase but keep in mind the 9A1 motor in the 997.2 is by all accounts a classic, bulletproof engine. Porsche sold relatively few 997.2s and with the better reliability and performance of the 997.2 it should be an enthusiast magnet for decades to come. Personal budgets aside the 997.2 in 4S form will hold substantial value for decades to come. The same may or may not be true for the Golf R (or my 996 for that matter).
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