Im a bit puzzled too, and i came up with the conclusion that Subaru will just not be able to compete with toyota on the pricing side of things, so they're trying to win the people over with some form of ethical brand loyalty... I feel there is a hint of a 'sore loser' attitude coming from them.. AFAIK, Toyota did all of the engine electrics and the fuel system, yamaha did the heads, toyota refined the engine block. I also read somewhere that the gearbox is from the Lexus IS... Toyota was the first and was the only company until now with a boxer engine FR car (Sport 800), as you said the styling has hints of the 2000GT, a light cheap fun RWD car much like the AE86 which is quite modest... So it seems to me this car is more Toyota than Subaru, they just helped with most of development particularly the suspension and chassis, while creating the base design for the engine.