Are they made by the same company? No they are not. Toyota and lexus are. Like Onkyo is with Integra. That was my point.
My suggestion was clear yesterday when I said you should go test drive some of these receivers. Trust your ears.

The Miata isn't even in the same food group.

M80's VP150 QS8's Earthquake SuperNova MKV-15
Integra DTR-7.4 Outlaw 755 Outlaw M200's Outlaw ICBM