Agree, rear light seals no1 reason for a damp boot.
Regarding the inside, had the same in the same circumstances, incline, rear of driver's seat. After reading a thread from Arctic came to the conclusion mine was caused by the scuttle clips / holders. I found, following rain, that the far left scuttle clip was permanently under water (nowhere to drain).
I removed (following the guide) the scuttle panel, cleaned, and siliconed the white clip holders located under the scuttle panel, problem solved. When I got my newer 2004 car I did this as preventive maintenance.
Regards
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