Firstly, it's *up to* $37,500 per car. Depending on how close they can get to the requirement, it will likely be a lot less.
Secondly, Porsche have been "singled out" because they are almost unique in the marketplace. Audi and Nissan have cars in that performance range, but that's *all* Porsche has! (The Cayenne is an interesting exception but not enough of one.) The next level up is Ferrari, Lamborghini, Maserati... which are not only more expensive, but the buyers tend to Just Pay those "luxury taxes". :-/
People looking to buy a 911 Carerra would probably to have the funds to pay such a tax. Those looking at a Boxster, unfortunately, are less likely. This is Porsche's real problem. Maybe their solution is to resurrect a 924/944-style car that is further down the performance chain, even cheaper and probably easier to get below the consumption threshold. Such cars are not entirely about their speed down a straight road.
Porsche indicate they are working on the problem on a political level. The way the rules favour oversized pickup trucks is the real problem and is probably the linchpin in their discussion.
Then, too, there's always the secondhand car market. :-)
Wade.