Are there hardware differences between the 94-95 and 96-97 Miatas that result in the 5 hp difference or is it truly 100% software derived? In other words is the 94-95 ECU and related hardware capable of being reprogrammed to match the performance of the 96-97?

I don't know, maybe I'm just being cynical, but I still suspect that the 1.8 Miata has been classified as a possible overdog. Which is disappointing when the rest of the class appears to be so closely matched.

Of course, its all theoretical at this point until some serious cars get built and campaigned.