That is the mounting point for the optional covertible hardtop. There is a bracket that bolts to those holes and then to the top.
The hardtop is a great thing to have for the winter months or if you do any open track days. The hardtop, once installed, makes the car very stiff and actually stiffer than a coupe. The hardtop has a enclosed hoop similar to the coupe and provides the stiffness. With the hardtop installed, most squeaks and rattles associated with a vert go away and it's much quieter inside. The only real downside is that you lose some storage space behind the seats because the soft top is folded down and anything that you want to put back there has to fit thru the opening behind the seats.
Expect to pay anywhere from $800 to $1220 for a complete top setup. This includes the top, brackets and bolts and a Torx ratcheting wrench (the same one that comes with a coupe) and a soft cover that fits over the rear decklid. Unless you find the right color, figure on about $400-450 to have the top painted to match. The hardtop has a built-in defogger that can be connected to the car's electrical system as the "hot" lead is already there. Just add a grounding wire.
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