As much as I would love to plug my Aizawa ITB - I would have to default to Fuji or Maruha as their kits have parts that are easy to obtain as well as local support. Not to say that the Aizawa is the sweetest kit in the world \

/ The Aizawa kit is 1) custom made just for the miata/engine spec 2) looks like a piece of artwork and 3) very expensive due to the CNC work, etc. and 4) very much adjustable in the details (adjustable A/C control, throttle linkage design, etc). It is a great kit and I love it and if money is no option, then this would be my recommendation.
With that being said, an ITB system really comes down to a couple important factors that one really needs to consider....
1) The additional ECU is the heart of any ITB setup - without the proper ECU, your ITBs can be the best selling or the coolest looking units on the planet, but it will do you no good if your system is not properly running correctly - like solid idle, fuel mixture, base maps, temp or altitude compensation.
2) Emissions - Any ITB system (I believe) can be set up for a smog (re sniff) test - but not the visual (if very strict) - unless you can temporarily modify your ITB's to pass the visual. In GA I can pass emissions all day long due to the HKS F-con programming - as it allows me to set up maps that will adjust fuel mixture levels so that I can meet the minimum levels on a pre-OBD vehicle. Because the HKS is so tunable, I am running now at safe CO/HC levels on a daily basis - if I go to the track, I simply dial in a high performance map - for instance, in GA you will have for all pre-ODB vehicles:
All 1995 and older model year vehicles will receive a four-part inspection:
a) A visual inspection of the catalytic converter to check for tampering or removal.
b) ASM2 or Accelerated Simulation Mode Test - A dual-mode test including a 25/25 test = 25 pounds of load at 25 MPH and a 50/15 test = 50 pounds of load at 15 MPH.
c) A tailpipe exhaust emission test.
d) A fuel cap inspection to check for adequate seal.
e) An inspector can reject a vehicle for testing if it is considered unsafe to test. If the test has already begun when the safety problem is detected, the inspector may charge the full price of the test.
3) ECU and tuning - you obviously need an ECU that will not only give you lots of room to program but an ECU that will be programmable by you or a tuner. Tuning is so key - I need to say that again - TUNING is so key in setting up an ITB system. I think again her Fuji wins (by a hair) as Jimmy has set up different ECU options that can be tuned by the user or a professional (recommended). Sure, my Aizawa kit can use a Freedom ECU, TEC II or III, etc....but piggy backs like the Link, AEM, etc is very limited on what it can do with a ITB system, be emissions friendly, run on proper octane, A/C control - all the things you need for solid a reliable daily driving conditions. Note that the HKS F-Con is a licensed ECU and software and can only be programmed by authorized HKS tuners (which is growing each year across the USA).
So which is the best? They are all great - you just need to find one that is proven and usable for your OWN situation. There are many people on CR.net that is ITB enfused now....and its great that you can get excellent feedback and a base of people who you can ask real questions and get real answers.