I think the only thing lower mileage reflects on a 997 is a higher asking price.
My car has just rolled around to 40k miles and I am in the middle of replacing all four discs and associated pipework, all 4 coffin arms, track control arms, ARB bushes and mounts, all the drop links, rebuilding all four calipers and all new Porsche fasteners.
I've had all the exhaust hardware changed which helped when it came to swapping the manifolds and system
I had a precautionary clutch change at 38k miles as it was feeling heavy , IMS seal and RMS, three oil and filter changes in 1500 miles, I have a good supplier !
I've done all the coil packs, plugs and filters
I have identified my rear cooling pipes will need doing, treated for now as car is SORN until next April, as stated its engine out which normally I would do myself but for various reasons I cant do it at the moment, its a job I have been quoted £1200 to do.
I'm pulling the front struts shortly to replace the top mounts and washers, have the strut bodies blasted and painted.
Thats at 40k miles, some is for vanity purposes, some is pre-emptive and some work was required, I'm also happy to do the spannering work.
I think what I am saying is higher mileage may not necessarily mean worn out as lots of parts may already have been replaced.
As a contrast my wifes 986 has 105k miles, I dont look under it, we get in it and drive it, its never let us down once, my mrs drives it everyday even in the snow last winter, uses no oil or water and took us to Salzburg and back in summer.
All the best