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For me the F40 also looks better with them closed.
As a kid of the 80s, they were all better with the lights down. That was the POINT!
Same with the hidden headlights in 60s-70s cars before. They designed them because the US-DOT only allowed 2 sizes of round or rectangular headlights with no clear covers or aerodynamic lenses until 1984!
Miata?