To be clear, I'm not making any particular argument here. I went to a dealer and bought a brand new (4 miles on the odo) 2017 BRZ and had my first modification installed before it made it through it's 1000 mile break-in period. I like the idea of taking something superb and making it even better, or at least more fitted to me as a person so that it's uniquely mine.
If I'd wanted to be fair to most people who modify their cars for performance I would have started with a used 2014 FRS or NB Miata and ended with an LS swap. The PWR numbers and $/PWR would be very favorable indeed.
Most people aren't dumb like me and buy a new car to modify. But I wanted to make sure anything and everything that broke was 100% my fault or the manufacturer's fault, not a previous owner. There's a value all its own of having been the only person to let your ass sweat into the upholstery on the track during high summer in Texas