128hp for the Miata, 132 for the Neon. 110ft/lbs for the Miata, 129ft/lbs for the Neon.

I disagree on the SS suspensions. Miata R package was spoilers, revalved shocks, no A/C, no leather and no P/S. That's it. The ACR was bars, tranny ratio and no options (for the first year or so - then you could get A/C etc.) IIRC.
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Are you saying that the higher torque of the Neon offsets the RWD, higher HP, better suspension.... of the Miata, and is in fact worth a higher weight for the Neon?

I thought the OBD-2 Miata's were 133 HP? I also thought the Miata had more suspension improvements than that but my memory could be cloudy.

The ACR included revalved shocks, larger rear bar, different 5th gear ratio (same FD) and improved steering ratio, plus lighter weight due to lack of options, less sound deadening, etc.