Well, back to the topic of that guy's buddy getting a miata.... have him take a look at Audi TT. My aunt just picked one up. A 2002 with <100 miles on it. basically a brand new car, though not the newest model year. She got with tax, liscence and registration for about 7 grand more than a new miata. Its got more power, turbo
, AWD, convertible top as well, and is way more sophisticated looking and better engineered than Mazda. Twice the car at a minimal price increase. Its not wankel-powered but it will cost as much as the rx8 will after taxed and registration and all, and again, its AWD. I suggest looking into higher end cars that are new, but older model years.