I've had my 2006 Legacy sedan for about 5 months now and I dare you to find more car for the money. Top notch safety, beautiful interior (really, SO much less "cheap" feeling than Camry or Accord), very sporty exterior, strong engine, sure handling, tons of great standard features (never been a real car buff, but I love my 17" wheels!), and excellent predicted reliability -- all in the low to mid $20's. I have done a ton of car shopping lately (I am now looking for a new car for my wife; we'll probably get the Outback wagon) and nothing comes close to what you get for the price of this car.
The bottom line: When buying this car I got to be my usual practical self (safety, reliability, price were paramount), but still got a beautiful (seriously -- check out the interior of the 2.5i Limited), sporty, sexy car that I love getting into every day.