Seen it on a larger picture, that came from "Autobild", some german webpage on cars.
Here is the
front, and this is the
rear from that article. Alot of speculation say its fake. look at the driver side mirror, looks way out of place.
Here is the Miata.net forum speculation.
Meanwhile, take a look at this
new picture. There is still alot of padding, but you can sorta get a feel for the lines.
EDIT: My speculation? Its fake. I've been looking at alot of the offical real-spy pictures, with all the padding and junk, and there are some very obvious features missing from the spy shots. 3rd brakelight is in a different location, the side triangle windows are missing, and the grill looks a bit different (appears to be oval in spy shots, not this rx-8-like grill.).
Meanwhile, I believe
this will be closer to actual production than the one linked here. Not trying to crap your thread, its just my opinion, and I could be wrong

.