Looking at the nonsense done to the car as a whole, I suppose the shrouding over the headlights is an automotive equivalent to the "bag over the head" for a drunkenly acquired one-night-stand...
While I do not like the look of this either, it does have history associated with it. For those who do not know, Porsche built flat nose 911 turbo (930) since 1981 as special orders, although it was only made as an official option in 1986 (I think). The early flatnose had its headlights at the bottom just like this 996, and this became a pop up headlight later.
I know all about the history and all about flat/slant nose p-cars. This is a perfect example of ruining a car's design. Like many after-market kits (IMHO) I've seen plenty that ruin the design and little to none at all that improve on what the factory has already done.
Funny thing is though that if Porsche were to offer something of a flat/slant nose, I suspect it would be different but my guess is that it would be well received. Just my $.02
The lack of curvature and additional flat surfaces makes the appearance simply too bulky. What is really hideous is the attempt at an engine turned gas fill cover. It looks like a skin growth that needs to be removed.