The folks at www.BumperClassics.com in Ho Chi Minh, Viet Nam make bumpers for a variety of VW and Porsche related cars.  Stainless steel and they look fantastic.  Mine came undrilled with no license plate holes, no bumperette holes, no top-trim holes and no hole for the rear tie-down.  You want a small pilot hole square tip bit and then a similar square tip bit for the final holes.  Stainless is hard and it takes a bit of time to drill it.  These bumpers are available from the well known 914 parts dealers, via e-bay or direct from BumperClassics.com.  Note that if you go direct, you will be paying up front and then waiting for about 40 days to get your product delivered; not for the weak of heart.

When the box arrived, the first thing that I noticed was how light the box was with two bumpers in it.  The 914 bumpers are thin, it is the rubber tops and bumperettes (and back-brackets of the bumperettes) that seem to add all of that extra weight.

The holes were checked against two other bumpers and remeasured three times.  Stainless is a bear to drill into.  Mark the metal with a punch and wood backing and then drill with smaller bits first and work your way up.  Have a ton of spare bits, you will need them.  The license plate holes were also drilled.