The information here has been supplied by the Register’s Technical Adviser, Alex Eacock, who is a senior family member of EMC Motorsport.
Now they are getting on a bit, more 968s are needing their suspension renewed.
For pure road use and comfort, you can just go with a respected damper manufacturer such as Sachs or Boge. The big problem is that a lot of companies aren't making aftermarket parts for these cars anymore and supplies are drying up, so get them while you can!
If you fancy a slightly sportier setup, then you can go for a Koni Sport damper set, this is similar in damping rates to the original M030 setup but is an insert type damper, so be prepared to get messy fitting them!
With regards lowering the car, if it is a road car then absolutely do not lower it. The limitation with a MacPherson strut is that it changes steering angle as it moves from full droop to full compression and if the car is lowered, this alters the angle of the steering arms and increases the 'bump steer' effect as the suspension loads up.
In a race car, you can get away with lowering it a bit further as the stiffer suspension a race car uses allows less travel so limits the effect a bit more but if you are utilising the standard components and pick up points, you will never be able to go very low safely.
Checking the bushings is also a good idea, as the castor mounts at the rear of the wishbones can allow a fair bit of slop, so a good mod is to put 968 CS ones for an easy bolt on upgrade.
We have also started seeing a lot of 968s with the rear beam upper bushes failing at the top of the 'blade' under the rear wheel arch. We recommend Porsche only for these as aftermarket ones tend to be solid metal and add a lot of road noise.
M030 anti-roll bars are another good mod for a road car, as you get an increase in roll stiffness without affecting ride quality.