They would fit in theory but the overall tire diameter on the S197 cars is larger than for the SN95 cars. So your speedo would read incorrect. http://www.miata.net/garage/tirecalc.html If you compare 245/45R17s (stock SN95 GT size) and 215/65R16 (stock S197 V6) it says that your speedo would be 5.2% slower than it should.
EDIT: if you do buy em make sure you post pics, I think it'll look SO weird, 05 rims on an 01!
backspacing....wheels and tires will sit in about a half inch on each side i belive. other than that your set, will bolt right up no problems i should look fine....if the backspace bothers you then get wheel spacers.