The best MX-5 is the one you drive. I have a C and that is what ticked the boxes for me. They all look cool when I see them out. I wouldn't swap mine or change anything except the header, air intake perhaps but I love the RX styling and it makes me smile more than it should. I drive it daily and it rocks.
I used to think people/reviewers were being "politically correct" and escaping by saying all MX-5s are good, there is no best one... until I drove all of them and... now I agree, the best one is the one you drive and or whichever one ticks the most boxes for you. Funny how that worked out.
I think I've driven a total of 5 different NC1s of varying trims and loved them all, but never got a chance to try an NC2. I'm curious if I can genuinely feel a difference if I ever get a chance to try one.
To me, the difference is the seaing position. In the NA/NB you sit higher with an on top of the car feeling and the NC you sit more in the car and the beltline is higher.