After driving a 1990 Legacy, I switched to 2006 Tribeca. Now that I think of it, I have both Subies in their 1st year of mfg. It is fun to drive. So far driven 6000 miles. Pretty comfortable in long drive. Although not suitable for off-road driving, it is very nice ride on rough roads. Took it on a 500 mile drive recently. Only concern is its use of premium gas and also the pick up of the engine. It takes some time and the engine revs up with a lot of noise. But they are changing it in 08 models with a better engine.
Definitely the looks, both interior and exterior. Alas, they are changing it in 08 model. The current space-ship look impressed me.
As I said before, a more powerful engine and use of regular gas to save money.