Look, I've had three Miatas. My first, a '93 that I bought used, got rear-ended by a whisky-drinker in a pickup truck. I rushed out and bought a nearly-identical second one. When it passed 200,000 miles (going strong I might add) I started shopping for a third, which I bought today - now I own _two_ of these things. My last twelve years of car buying expresses how very, very much I like this car better than any rodomontade I might compose.
But. I'm 5'11" tall, and this car fits me like a comfortable shoe. What that means if you're 6'1" or taller, or a likely regular passenger is, I'm sorry but you really need to consider cars with a couple of inches more headroom.
Easy fit in the garage. Actually has trunk space more than my convertible Vette. Top actuation up/down simple to do. Excellent 6 speed, short throw gear box. Plenty of power (172 HP) to pass. Logical panel lay out, easy to read at all speeds. Great brakes. 28 MPG at 75 MPH. I have owned gull wing, 300 SL roadster, MGA, AH and 2 Vettes. The MX-5 is the best of the bunch.
Having a lighter and ash tray is plus for me.
Should have bought one with cruise control for long trips.
Looked at S2000, Z3/4, Audi TT, and many others. Wanted a weekend "toy". This was by far the best value, without sacrificing any of the features I wanted (zip and more zip). Better handling in the curves than the others.
Zip, looks, and handling.
Cup holder is an annoyance. Need one, but not sure where I would recommend placing it. 20-30 more HP could be interesting.