The s2000 is one of the most honest, fun and tactile cars you will ever get behind the wheel of.. at any price. Ive owned an e36 m3, evo8, 2002 ap1 s200 and now a e92 m3 and I have to say the most fun car of the bunch was the s2000. Its nearly a perfect track car out of the box. (with the exception of cracking and snapping front rotors every track day or so) All you need is a set of decent tires, and pads and you can reliably track the car with no worries of mechanical breakdowns. I feel that its a great street car as well. It rides well even on stock suspension and it is just so much fun to drive on canyon roads/ on ramps. The best part of the car is the engine. While only making 240 hp, its got amazing character and as long as you keep it in the powerband it it amazingly quick on track.
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But please dont think im an s2k fan boy. I happen to think the frs is the best new car out right now with only 1 major issue. The engine is devoid of all character, and is utterly gutless. People may say honda engines are gutless as well but a 2.0 revving out to 9k has a certain appeal, not to mention the glorious induction sound. The 2.0 in the frs just lacks so much. If only toyota could have stayed true to its roots and developed their own 2.0 with individual throttle bodies and like an 8500rpm redline making even 220 hp this car would have been perfect from the factory.
Everything else about the frs is perfect imho. The steering wheel feels perfect to the touch and the steering feel is better than the s2000. The seats are far better than even the evo recaros, the grear shifter is amazingly precise with very positive shifts and the chassis balance is very aggressive in stock form. Honestly the car even looks fantastic.
I think the frs could have been better/faster than the s2000 if only toyota/yamaha could have made a decent engine for it. But still, for a new car its a great value and its a hard choice between the two unless you plan to track the car a ton, in that case the s2000 is the clear winner.