With all due respect to both Jake and Chuck, I can find numbers as high as 210 published for the 2.4L 911S. And that one is in a real service manual published by Porsche. But it just says "SAE", not "SAE Net" or "SAE Gross". My guess is that it's gross, although by 1973, lots of manufacturers were using SAE Net.
The problem is that the process is based on the assumption that all manufacturers measure HP the same way, which is what the SAE Net standard is all about (designed to be comparable across manufacturers with the engine as installed in the car). In my opinion, it's very very risky to use anything other than an SAE Net number as the basis for the process.
On this car, pretty much anywhere you look you find a different published number, and none of them are clearly SAE Net, and pretty much nothing (including what both Chuck and Jake just posted) are attributable directly to Porsche.
This is why it's still tabled. Plus we don't have a VTS or shop manual pages that describe the other details needed for a spec line. Frankly I think we have the most accurate numbers yet (because they come from an actual Porsche manual), and they are higher than what either of you have posted. Again, unknown if they are SAE Net.
But if you want to help, stop just posting numbers and show us OFFICIAL numbers. Bruce Anderson's book, although a bible of sorts, mine is around here somewhere, isn't official, and it disagrees with a lot of other sources.
BTW, are you saying the 2.2L is 185 Jake, or the 2.4L? Both? And Chuck why does your post say both 170 and 185?
Copies of official documentation, please.