By Jan Schwartz and Victoria Waldersee HAMBURG/BERLIN (Reuters) -Volkswagen is targeting a valuation of up to 75 billion euros ($75.1 billion) for luxury sportscar maker Porsche, it said on Sunday, in what will be Germany’s second-largest initial public offering (IPO) in history. Volkswagen will price preferred shares in the flotation of Porsche AG at 76.50 euros to 82.50 euros per share, the carmaker said, translating into a valuation of 70 billion to 75 billion euros. At the upper end of the range, first reported by Reuters, it would become Europe’s third largest IPO on record, according to …