Factoring cost , best two seat sports car for the past 18 years in the US is the base Mazda Miata/MX5. You can get one for as little as $20K new with a lot of dealer incentives and practically give away financing since they are no longer " the latest thing". Rear wheel drive, excellent handling,sporty interior , nice sounding motor and it's a convertible. Lot's of aftermarket stuff for the " mod squad " types, lots of clubs and organized track/autocross events . too, which is an integral part of enjoying a true sports car, IMO.