OK, so I recently purchased a 360. I had an NSX for 6 years. Stage II (cams, headers, intake, ECU, exhaust, ported intake manifold, throttle body, short gears, 4.23RP, light flywheel, recaros, race sway bars).
Here is my comparo:
Acceleration:
My NSX was 280whp. When I first nailed it in 2nd gear on my 02 360 F1, I was dissapointed. I could tell it was faster but didn't feel significantly faster than the NSX. Now that I've owned for a few months and have gunned it on the freeway - I can feel the significant difference in acceleration. The 360 has much more urgency and flies through the higher gears extremely fast. I can't believe how short 6th gear feels on the 360. 6th gear feels like 4th gear on the NSX.
Sound:
I loved the sound of my Taitec exhaust. I had a Comptech originally and the sound was nothing compared to the Taitec GT LW. Initially, I thought the Ferrari sounded different - not really better but different. The funny thing is that all my car buddies comment on how the Ferrari sounds so much better than the NSX did. I have a Tubi on my 360 and the car actually seemed quieter than the NSX with the Taitec. Again, it's just how I am but it takes me a while to get used to a new car. I remember when I first put on the Taitec, I complained to Chris at SOS that it was way too loud. Now, the TUBI sounds absolutely wonderful to me and it's just loud enough. As I remember it, I like the 360 + Tubi sound better than the NSX + Taitec sound. Both sound AWESOME!
Handling:
My NSX actually felt dangerous until I put on the Dali race bars. The car leaned alot, the large ass steering wheel felt too big, and the car just didn't inspire confidence. With new shocks, the race bars, wide tires, Recaros, and a smaller steering wheel - the NSX felt fantastic. The steering was a bit numb compared to stock because of the wider front tires but the car still felt great. With the 285s I had in the back, my car never ran short on grip.
The Ferrari actually felt too loose. I guess it's the assist. However, at speed, the steering is amazing. The car is also very stiff but absorbs bumps at speed extremely well. I have the Challenge Stradale wheels on the car which are a bit wider than stock. There is tons of grip.
Seating position:
I prefer the NSX here actually. I really miss the cockpit feel of that car. With the stock seats, you do sit a bit too high and feel like the car is below you. With my Recaro seats, I sat lower and felt more like I was IN the car rather than ON it.
The Ferrari feels more like a regular car in this respect. The sport seats in my car don't have much cushion but the seats are very supportive. It's more roomy inside than the NSX.
I miss the cockpit feel of the NSX.
Interior:
My Ferrari has the leather roof and leather rear shelf option so the interior is just full of leather. The car smells like no other car I've ever smelled. It's an 02 and it smells brand new.
The NSX also had a leather smell but more of a traditional one. The leather in the Ferrari smells like no other leather I have ever smelled. The stitching on the leather is excellent and the tan/black interior combo is absolutely beautiful. The car feels much more "exotic" inside than the NSX does.
Brakes:
The NSX brakes were OK. I've worked the crap out of the Ferrari brakes already. Compared to the NSX... well, there is no comparison... the Ferrari stops RIGHT NOW.
F1:
The F1 tranny is fun when you go fast, boring when you don't. I miss having a stick shift. You can just drive a stick car moderately hard and have fun with it. In fact, I was shopping NSXs and S2000's after I sold my NSX just because I miss having a stick shift and miss having a really fun car I can drive around without having to worry about it so much.
Attention Magnet:
The Ferrari wins here of course. People like the NSX - it's another level with the 360. Even my friends' parents asked for rides in the car. That surprised me. Most strangers comment on how young I am when they see me next to the car. I'm 30 but I look 25 but still.. that never happened in the NSX.
Sound system:
Bose system in the NSX is better but I'm satisfied with the Ferrari sound system. It's loud enough and sounds OK. Putting a great sound system is a waste in that car - the exhaust can easily drown out the stereo. In the NSX, I think the interior was quieter.
Looks:
I love the shape of the NSX. A lowered NSX with the right wheels is absolutely beautiful. It has that class midengine look. The Ferrari is more modern of course and more beautiful but it doesn't have that classic mid engine appearance. Still, I greatly prefer the looks of the Ferrari.
Ownership experience:
Ferrari - hands down. It's not just a special car, it's a marque that's special in so many ways to so many people. I mean - the smell of the leather, the engine sound, the F1 Championship badge in my interior, the prancing horse, the stitching, the colors..... damn, I love my car.
Quality:
There were several issues with the NSX I had to fix. The car was reliable but since I owned a 92, I had the common failures to deal with. I had to fix the evap, ABS, master cylinder, Bose speakers, snap ring prevenative maint, etc. I spent thousands on the car. I also redid all the seals at 110k miles when I did the cams and other upgrades (Thanks to Jon Martin).
The Ferrari feels solid and I have no worries about the car. I couldn't say the same if I owned a 99 model. I go in for my 15k mile service soon and it's gonna cost me around $3k. I think modern Ferraris are reliable. If something does go wrong however, you'd better be ready to PAY.
Depreciation:
I bought my 92 NSX for 35k and could have sold it for 29k. Even without the mods, I would have only lost 10k on the car after 6 years of ownership! I sold it for less than that to a friend.
I plan on owning the 360 for 3 years and will probably lose about 30k in depreciation. Precentage-wise, that's less than I experienced with the NSX.
Final words:
Stock for stock, the Ferrari is in a completely different league and can't be compared. I think a stock 91 - 96 NSX is actually not a very fun car. However, the NSX can easily be tuned and modified to make the driving experience much better.
JChoice got the F360 because he CAN.:wink: 
Hey if youve got the $$ more power to you, but I cant justify spending that much on maintenance for a Fcar. You can and thats great :smile: 
