Believe it or not this is a modified Miata. An enterprising Japanese firm has created this Morgan inspired conversion of a 3rd generation MX-5. You can see it in the interior and the doors. There are a bunch more photos of the $50,000 Himiko (along with links to a couple more interesting cars made by the same company) over on the Jalopnik post where I stumbled on this.
Started up, went down, back up, still up.
Miata Top Transitions since 10/24/08: 58
Miata Top Transitions since 10/24/08: 58