Depends on what gen Miata you're comparing. Someone mentioned mechanical grip and to me the ND version of the Miata is a big step up in this regard from prior gens. Regardless, if you're looking ND to Boxster then stock to stock it's ultimately Boxster.
Boxster strengths are a brake pedal that feels like it channels Thor's hammer or something similarly magical, and more torque to pull you out on corner exit. This being said though I've driven a spec Miata and I was modulating the brake pedal through the sole of my shoe with my big toe, so there's a delicate precision that the Miata is capable of that isn't present in the Boxster.
Miata is under tire'd and under torque'd.
Modified Miata; NC with some engine and suspension and tire width to stock Boxster (the Miata would still come out cheaper to build and maintain) the Miata will dominate.
But looking down at the Porsche logo on your horn pad though counts for something that's not quantifiable.
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