Having recently purchased a 996.2 manual C2, I totally recommend looking at a 996. Can’t even begin to tell you how happy I am with mine.
This one in particular, at these kms, it’s not the sort of car you’d need to worry about putting more kms on and devaluing, which in my view is a positive, especially if you can verify that the rebuild was done right.
Then the main question is whether the mods appeal to you. Deal breaker for me but everyone’s tastes are different, and the fact you’re considering it means you’ve already answered that question.
Resale might be harder with this than a completely original car if you’re the type to change cars often.
Whatever you decide, PPI all the way. Even then prepare to find issues as they’re 20 years old. Good luck with it!