If your talking about racing, it'd depend on the series...I've seen a boxter spyder in a proper race but he had a full cage welded in.
If you're just taking about track days the though I don't have any official answer from nissan, I'd say absolutely those bars are functional. All you have to do is pop the top's tonneau lid and look at the substantial steel bars going into the plastic to know that they're not a joke.
The factory service manual also shows the structure when describing how to disassemble the interior.
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