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After extensive research and talks with both the current owner of the Lotus X100 prototype and with Roger Becker himself, I can confirm that the following are indeed the TRUE story of the MR2:

Long-time readers of LOTUS reMARQUE ( the official publication of the Lotus Limited International car club) can see pictures of the X100 in our August 1990 issue and again in August 1995. The ongoing M90 small car project became the X100 with a stroke of David Wickin's pen after he became the Lotus chairman in late 1983. A running X100 prototype was completed in early 1984. It was a front engined convertible that used Toyota's 1600 twin cam, and it was badged "Lotus Toyota". Lotus was hoping to sell the car through selected Toyota dealerships worldwide, but there was considerable -- and justified -- doubt that Lotus could build it to Toyota's quality standards, its styling was not considered to have enough pizazz, the financial support to build it never jelled, and neither did the Toyota distribution deal. Lotus moved on to other small car iterations until GM's buyout two years later, which spelled the end of the X100 project and its association with Toyota. The M100 project, based on a Peter Stevens design, began shortly thereafter and eventually came to fruition as the new Elan.
- -mark winston
Editor, LOTUS reMARQUE
Lotus, Ltd. Car Club
Very interesting. After I build a nice hatch I plan on finding a black 2nd gen turbo. One of my favorite cars of all time.