I have test driven the FR-S. It was made available at the Greater Kansas City International Car Show.
Granted I only had the car out for about 7 minutes, and i never got above 3rd gear.
I love this car. I love a great many cars, but this is one that I keep drifting back to. (No Pun Intended).
As for the BRZ, the only options that I see different are Heated Seats, and the NAV. These are standard in the Subie, The Nav is optional in the FR-S and Heated seats are not offered.
The Nav is part of the Bespoke head unit which is $850 and IMHO not really worth it. (Not compatible with iPhone5 just for starters)
The "standard" unit has everything you'll want including 8 speakers.
The Bespoke unit does let you stream from Pandora, etc. But then you get hit with data charges...
I did find one Lava Orange FR-S that was in the $28,800 range of the Subie, but it had $3500 aftermarket rims, that I'd have had removed in favor of the stock rims.
My thought process being, that the aftermarket wheels in question with the tires have the "stretched" look going, and they would get kerbed inside a month.
They are also 18in, verses the 17in stockers, and as I have no plans to upgrade the brakes, or add power, the extra rolling mass would be harder to get in motion, and harder to stop.
I do find it odd that Toyota/Scion is letting them out the door below the MSRP, and Subaru is raping folks for $3,000+
I love heated seats, but I don't love them $3,000 worth. I have a Nav on my iPhone. One that updates automatically.
I'm older (nearing 50) and the demographic that Subaru is probably going after. I'm also thrifty.
If I can convince my wife that I NEED this car, I'll be plunking my hard earned cash down at the Scion dealer, and using that three grand to get my wife something nice.