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As someone who now owns a first and second gen. (Second gen was purchased first, and the first gen is a replacement for an NA Miata) I can without a doubt say that the second gen is worth it. When you're referring to $20k, you're comparing a beat, probably salvage title, to a new one. It's more of a $10-15k question for a decent one, and even less if you're talking a latter first gen.
The second gen has kept the underlying characteristic of the first gen, and rounded off the rough edges that IMO, always ruled them out from being a daily driver. You add in the improvement in power, and it now feels like the chassis isn't let down by a lack of power.
I'm lucky enough to be able to afford the difference without hurting my finances too much. For someone with less disposable income, that difference may not be worth it to them, but I'm comfortable in saying that for those who can swing the extra money, it's money well spent.
Now, for a track car, I think I'd stick with a first gen. The development cycle is mature, and it's a proven reliable track car. At least as much as anything else really is. IMO power doesn't make track days more fun, just drops your lap times. A good track car is cheap(ish), reliable, cheap to maintain/fix, and safe for if something does happen, and the first gen ticks those boxes.
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