The issue with the S2000 is the torque and RPM range. Yes they are a tad quick, but you have to rev the nuts out of it to get to the power. Yes they have 240ish hp, but they only have 150tq roughly. Now of course it is somewhat apples and oranges, the S2K is more power, faster, and more money. The Miata is a car with a much more balanced motor (hp vs. tq) and it handles really well. Both are great cars so it just depends on your funds and what you want out of the car. In my opinion you really can’t lose between those two cars.