I've gotten into this with the BMW motorcycle riders, where the manufacturer has also specified a tire pressure at 68 degrees. This has led some people to conclude, in essence, that there should be a constant number of gas molecules in the tire, such that pressures will drop below 68, and rise above. But, hey - it's set for the specified pressure at 68, like they say, so these people feel that this is correct. They are expecting to only add gas molecules that are lost out of a tire, and to otherwise never adjust for ambient temperature.
I think this is some horrible, accidental misunderstanding, which may have arisen by bad translations of German specifications, or some fashion of manufacturers thinking that they are covering they're asses. I think it's a totally incorrect interpretation.
If Porsche says your tire pressure should be 31 at 68F, they mean it should be 31. If it's 40 F, you set your tire at 31 with your (non-temperature corrected) gage. If you want to attempt corrections for the difference between your garage temperature and the outdoor ambient temperature, and/or a temperature later in the day, by all means, do so. Because the idea is to have 31 pounds on an undriven, unwarmed tire at the temperature where it will be used. This is the way we've done it for a hundred years. I don't think we've gotten to the point where we want 31 pounds at 68F, 28 pounds at 38F, and 34 pounds at 98F. That doesn't make any sense at all.
If your garage is 60F, and your typical ambient is 40 +/- 10, and Porsche specs 31 (at 68F, as they say), I say you should set your pressure for 31 + 2 = 33. If, on the other hand, you decide you want to literally meet Porsche's specification of 31 AT 68F, then you would want to set it LOWER than 31 (in a 60 degree garage), not higher, such that you'd set it at 30 pounds, which would then give you 31 if the tire warmed approximately 10 degrees. So the magnitude of the correction that you shared is correct, but you came at it from the wrong direction.
I really don't know how this confusion took hold. But it makes no sense the way these specifications read in English. Perhaps there is a misguided regulation stating that pressure specifications must be associated with a temperature; I don't know. Perhaps it's a translation issue. I don't know.