Having owned both...

The B13 SE-R is the only fwd I've ever had and pretty much the only one I would ever want to have again. You'll be surprised how quick it is. Considerably quicker than the Miata. Great handling, good brakes, incredible motor.

But the Miata is in a different league. Less power, but you won't miss it. Kick the ass end out one time and you'll be glad you went rwd.

I vote Miata.