the mazda3 is triple the quality of the neon, will last longer, and even has a performance variant coming out soon.
the neon is cheaper.
thats pretty much what it comes down to.
Only comes down to that if you like the Mazda 3 and would consider buying it. Me, I'd pay 37k for an optioned EVO MR before I'd take a free Mazdaspeed 3.
If triple the quality was my goal I'd buy a Camry, but I'm sure I'd walk before I ever decided to buy a Camry.