A company called 5Hive did bring out a replica hardtop abut 10 years ago. I think the moulds ended up with Moss, who sold it as an unpainted item, minus catches (you needed to add catches from a softtop. It was half the price of a new Mazda top, but I can’t recall anyone alctually buying one. There are a few companies in the US offering non-Mazda hardtops, with a different rear window treatment (flatter), which look god-awful, and leak really really badly. There is also a company in China offering knock-offs, which come with no window, no catches;
http://www.clubroadster.net/vb_forum/showthread.php?t=3944
I would think you could easily sink a few hundred into making a mould and knocking out a replica, but thats before you get a curved rear window made, seals, catches. At the same time, you can easily get a factory top, with all of that, used, for £3-400, which won’t leak, which will have seals available from Mazda.
Ok, so maybe you can get the windows done flat (maybe use a 2CV rear window which incorporates a heating element, and is nice and flat), so you are looking at restyling a hardtop, so you need to get a scrap hardtop to cut up, or get into the business of carving foam blanks… Most of the non-Mazda restyled tops look god awful. Even with Mazda UK got its own top made by TWR (in 1990), it was pretty bad for leaks.
Then you’ll have to contend with rejection rates; its bad enough with cheap bumpers, with sink spots etc. Theres a big expanse of flat top that will likely stand out like a sore thumb if its bodged.
Maybe a simpler way to make one; at one time in the 1960s/70s, there were loads of companies in the UK making hardtops, using seemingly caravan-like construction. They exist today as Truckman hardtops for pickups. Maybe a slab sided top will work on a MX5, but I doubt it.
I really doubt there will be much demand for an aftermarket hardtop costing similar to, or more than, a used hardtop, which works less well (less aesthetically pleasing, leaks, squeaks etc). Even the fast-back tops (a bit spliced onto a stock top) has had limited appeal. But maybe there is niche market for hardtops made in lightweight material, for users who don’t care about looks, about squeaks, or leaks. I’ve seen a few carbon fiber tops over the years in the UK; they’ve all looked pretty rough, but were very light.
I don’t know; maybe someone in the boat industry etc, who has experience in these mould making can chip in?