I am not a car expert but I can write in as a Miata owner to endorse this opinion. I have been driving one since early 03 and I absolutely love it. So much fun to tool around this little thing with the top down (just took my gf on a road trip around Santa Ynez wine country; having a little convertible roadster makes such a trip much more enjoyable — but its a lot of fun to just drive around town too).
I’m not alone on this, all car magazines reviews I’ve read have been ridiculously positive (at least when I bought it — that’s one of the things that swayed me — but I’ve read reviews on newer models which have also gotten raves).
It’s obviously small and a 2 seater so it helps to have an SO with a more practical car for hauling stuff around, but that’s really the only downside imho.
FWIW I have the previous (2nd) generation, the new generation is even cooler from what I’ve heard.
