Whenever this topic comes with friends, I caution them against track their new car. Being on track is placing yourself in an environment that you really have no control over. Your new shiny car could be totaled in short order.
After the cost of entry, consumables, and aftermarket support, safety becomes a factor for me. Even in hardtop trim, I would place the BRZ higher on the safety scale than a Miata. I don’t see how you can go wrong with either as a fun DD/autocross machine but, the added safety of a steel top shouldn’t be discounted.