We had driven the Lexus RX 330 and Acura RXD and found both superior in ride and quality. However the price on those 2007 models was prohibitive, and Subaru was promoting a nice finance incentive for the 2006 B9s. I thought the B9 was overpriced at $37K, but at $30K with the navigation system, we thought it was fair. It's a beautiful body design and the power train is efficient. Those wide tires will grip anything, especially nice for the wife's winter Michigan drives. Driving it is noisy as it's not as baffled as our Lincoln LS sedan. The sound system sounds a little hollow too, but it is adequate. The ride was bumpy, and we now found out that all 4 tires are out of balance, needing 2 new.
Style, AWD, big grippy tires, dashboard layout and controls, neutral ride, responsive (good 'possum avoidance control), room to store, nice leather. Nav system really nice.
Better speakers, better quality tires or inspection, cabin quality control fair. More baffling or soundproofing, lower price. More torque so it doesn't wind up like a big rubber band. It's because of these issues they had some 2006s left to deal with, I think.