This car is, hands down, the best value for the money of any car. The car is bulletproof, the drivetrain is solid and reliable, maintenance is cheap and simple enough to do it yourself. This is my second Miata (first was a 1990). I keep testing the newer ones, thinking I'm going to trade it in, but I always go back to the rawer, lighter early 1990's cars. These cars are a blast to drive around town. You can wind it up, drive like a maniac, and still keep it under 60 and not draw undue attention. They are also super-fun on two lane country roads. If you have a long highway commute, it might not be the best choice, as the highway noise (mostly from other cars) gets tiresome.
Handling, around town zippiness. Easy to maintain. Easy down-up top. Fun fun fun. Buy a well cared for example (there are plenty) and you can't go wrong.
Make it even lighter? Retrofit glass window top from 99+ Miatas. Can always use more power (is there ever enough?), although the car is perfectly balanced as is. Oh, upgrade the brakes with a better brake pad compound (Porterfields work great).