mine one day (or at least clean it!)
I think 22K for a 96 V-Spec is a very good price - but I doubt very much it
is a V-Spec. Especially if it doesn't have a tan top and interior.
Probably just a standard package with options and additions. I wouldn't
worry about the bumper too much, but I would check for more chassis & body
damage just in case. Are they factory mags? Is it a silver factory stereo?
Chrome side mirrors?
Check out http://www.mx5club.org.nz/info/japan_models/
I'd show them that they are selling something different from what they are
advertising, negotiate starting @ $18K and settle at $20K.

car is probably worth 20K, just because it is a 96, but then again, I'd
spend less, buy an earlier model, and save the rest for aftermarket
goodies...
cheers
H.