Yep, you read that right! My previous car was a '98 Boxster. The Porsche was superior in almost every way, except I enjoy driving the Miata EVEN MORE! Handling is second only to the Lotus Elise, on par with an S2000, and better than the Boxster, for a fraction of the cost to buy and maintain. You just can't go wrong with this car.
Manual top goes down in 2 seconds; I like that better than powered. Manual transmission is the definition of perfection. However, I think my favorite feature is the gas pedal.
My suggestion to the prospective owner is to buy dedicated winter tires for the winter months. You'll thank me later. This car is pretty loud with the top up, lots of road/tire noise.