I had one replaced under OPC warranty on the 996 GT3 - I think it had gone in less time than it should have done. When I first put a new battery in, I had to pay.
I had a notification from them that it was a consumable, when queried under Porsche Warranty. I also supposed on how "old" it is, since if it is still within the battery manufacturer's warranty, this would be covered, but not by the Porsche Approved warranty, itself.