It's pretty common among Miata guys, of course that is a very light RWD car that really never needed PS in the first place. Keith has a nice tutorial on the mod:
http://www.flyinmiata.com/tech/depower.php?x=1
I had my rack de-powered the "easy" way for a month or so before I replaced it with an R model manual rack. I sold the rack to a friend who de-powered it the "right" way and it's isn't all that much worse than mine in terms of effort, especially on street tires. He daily drives it without any trouble. If it were legal for STS2 I probably would have done that myself.
