I'm in parts collection mode for the MR2 still and was looking at some backup trackable cars.
Found a clean NB Miata (2001 SE) with a hardtop but noticed that it felt like I was sitting even higher than in an NA. Am I imagining something here or do the NB seats put you even higher than in the NA?
No physical evidence, but my anecdote is that seats from my 95 in my old 2000 felt substantially lower.
And more comfortable. I hate NB seats.
I didn't drive it long enough to figure out if I liked the seats, but I found it very noticeable that I had no headroom left and couldn't use the sun visors. So it looks like your anecdote would at least agree with my gut feel.
I run NA seats in my '99 NB. I do it because the cushion is longer and more comfortable. I didn't notice any height difference though. There is a difference in cushions between early and late NAs but I don't know if it creates a height change either.
NA, NB stock seats suck. Just yank em out and put in nearly anything else and enjoy the car so much more.
Leather Miata seats seem to sit higher. In all cases, moulding the foam to suit your particular posterior will make you sit lower and make them more comfortable than any other seat in existence.
I was told once, years ago, that there was a change in the H point (hip height) early in the Miata's production run. I've never tried to confirm it, but it might explain something about seat cushion thickness. At this point, it's really coming down to the life the car has led over the past couple of decades.
bgkast
UltraDork
5/24/15 11:20 p.m.
I know where there is a nice NA if you are looking to get back into a miata. 
In reply to bgkast:
You mean, one that I may still have parts for on my shelves?
I'm in two minds about going back into an NA/NB Miata. I sold the one to you for very good ergonomics reasons and I'd be worried that I end up in the same predicament again.
I did like the way the NB drove a little more than the NA, but obviously the cabin isn't any more spacious compared to the NA.´
Time to look at another RX8 today first anyway
.
bgkast
UltraDork
5/25/15 12:05 p.m.
True about the ergonomics. Your old one has stock seats again. I really love it, but feel a bit guilty having a 2 seater as our second car with 6 kids at the house now. If it goes back home I could probably be persuaded to let it go.
Let me think about it, at least until I had chance to check out the local RX8 Sport I am supposed to look at later today.
Does it still have the Schroth belts?
bgkast
UltraDork
5/25/15 4:47 p.m.
No, I went back to stock seats and belts for daily driving.