I tend to agree that the drumming of rain on the soft top is quite soothing.
The sun on ones face with the top down goes without saying.
The sound of birdsong as one drives along a country lane perhaps? The smell of hot grass verges as one bimbles along in the summer.
Top down motoring encompasses more senses than tin top driving in my limited experience.
One thing I’ve found I particularly enjoy is watching the heat haze over the vents in my car’s bonnet. Stange, but true 
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