This is a silly discussion. Heck, you can buy an E36 M3, add a hairdryer and air-to-water aftercooler and beat the stuffing out of an E46 or an NSX in acceleration and handling for about $20k. Stock E46 pushes like a pig, so it's not a track car. Add aftermarket stuff, then deepest pocket wins. But I'm kinda partial to boosted NSXs.