I generally like this guy's reviews on vehicles and the Head-2-Head stuff he does but I don't always agree with him.
When I was shopping for my vehicle I did my own head to head.
For me it was pretty straight forward.
Firstly, styling, which is obviously a subjective component, was hands down the 124 Spider. Nearly impossible to argue this (like saying who is a more attractive Bond girl, Lea Seydoux or Eva Green, I know which I prefer and there is no empirical way to alter that choice).
Secondly, the drive experience, which again can be somewhat subjective. Yes, I felt the turbo lag in the Fiat but also loved the feel of the turbo. I liked what I saw when I looked out the windshield, the bigger hood appealed to me. I enjoyed the cornering with the Fiat better. Can you tell me I'm wrong? Nope. The only thing I preferred about the MX-5 was the engine noise.
Lastly, and most subjectively, was the feeling I had walking up to the vehicle. An immediate, visceral reaction to the Spider.
Now, granted, I wouldn't be happy if all automotive reviews only talked the subjective. We still need to hear about hp/torque etc. But, you can't deny that the best parts of the video where when the reviewer was displaying unadulterated joy while driving either vehicle.
Which is better, who cares. Buy the vehicle that speaks to you and enjoy.