For me, if it came down to Miata vs. FRS/BRZ, it would be fun vs. practicality.
The Miata is more fun, because it's a drop top. The experience of performance driving is magnified with the top down. You're more in tune with the environment around you.
The FRS/BRZ is more practical because of its deeper boot and small back seat.
In all other facets, I find the cars practically identical. The FRS interior may be cheap, but it's well laid out, and I think the BRZ is a step up from it.
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