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I think if you plan to actually 'use' the car in any practical sense, you may be happier with the boxster. If it's really a weekend car/track toy, the Elise should prove more focused.
It's hard to factor money in right now -- with resale taken into account, either could prove the better 'value.' Too soon to say (though I think you'll take a bigger depreciation hit with the Lotus).
Another issue -- the Elise will be great on a track, but a significant 'off' may cost you more, and take longer to repair than with a Porsche. But you will save on brakes and tires with the Elise, I think.
You can drive yourself nuts with analysis, though. So in the end, drive both and get what makes you smile the most. They are both really great cars.
P.S. -- think about waiting for the Boxster S coupe -- there are rumors of a 'clubsport' version coming -- stripped and track-ready.
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