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I work with someone who told me he gets 31-32 on trips in his MY06 S2000.
It's a "possibility", though not consistent. Not all same models are the same, i.e., not all S2000s are exactly the same. That is why some cars are lemons. Some tend to drink gas more than others. One thing is for sure, MY S2000 has gotten consistently 29-30mpg whenever I go on long trips out of state, without traffic jams. Regardless, S2000 is not made to be a fuel-efficient car, with its very high-strung nature.
MPG for any one car is based on numerous variables... in my case the heavy left foot reigns supreme.
I drive ~100 miles a day round trip on the freeway between Santa Barbara (Goleta) and Camarillo in my S2K. My average speed is 75MPH and I usually average 26.5 MPG, (with a high of 30MPG and a low of 23 MPG)... I know it's all easy highway driving; however, I would still love the S2K even if it only got 15MPG.
My wife has an '05 330i (ZHP - performance package with 6 speed manual transmission); she averages anywhere from 23MPG in town to 29 MPG on the highway. Trust me, she drives it like she stole it, and really lets the engine wind out (3rd gear is awesome).