I have the 911 front end and a proportioning valve, I do not remember any discussion on if it should be done or not ... just saying.
Just to clarify all this, the suspension used has absolutely ZERO to do with whether a proportioning valve is needed. It has to do with braking power front versus rear.
I don't know what the preferred ratio is, but front to rear sizing is important to get right. It doesn't matter if you're all drum, all disc, or front disc/rear drum. It is wheel cylinder size and/or caliper piston sizing.
Master cylinder sizing doesn't matter, unless you're using TWO and they are connected by a balance bar(which usually negates the need for the valve).
All the proportioning valve does on a VW is REDUCE the line pressure in the line it is located in. This can help reduce rear brake lockup when the rear brakes are simply too large for the braking load that's required of them.
For an example, my old car had solid CSP discs in front and stock VW drums in back. In extreme braking, the front tended to lock. So I learned how to threshold brake.
If the rear locks up, the back end can come around which is VERY disconcerting and alarming!