There was a company building them in England, I can't remember the name. One of them was recently for sale in Hemmings.
I don't see a Miata as an Elan at all. As much as I like Miatas, an Elan is still in a faster SCCA class for Autocross, and it still belongs in one. The 800 to 1100 pound weight difference is always there too. They are both nice looking sports cars, and certainly the Elan was used in the design/development of the original Miata, but I personally would not lump them together.