I used the Guaranteed Trade Program and swapped my 04 Forester 2.5X for a 07 2.5i Legacy Special Edition wagon. I loved the Forester dearly, but the Legacy is on another level -- crisper, tighter handling with a much smoother and more refined ride. And it's also considerably peppier than the Forester, which I wasn't expecting. I buy Subarus for their safety features, for the AWD, and for the reliability. Anything beyond that is gravy, and this Legacy pours it on. It's a very striking, very comfortable, very functional vehicle. An enormous moonroof, comfortable seats with nice upholstery; simple, uncluttered instrumentation -- all in all, it feels a lot more expensive than it actually was.
Acceleration/handling/braking/overall road feel; moonroof, seat appearance/comfort, instrumentation, headlights, general appearance/aesthetics of vehicle. Auxiliary iPod input placement is pure genius -- hidden in cargo storage under armrest. Trip computer/ambient temp/freeze warning very handy.
Should come with rear cargo tray and nets standard. Cargo area hidden storage doors are flimsy (and compartments are tiny). Plastics on door-mounted armrests and center armrest could be softer. I'm very disappointed by Subaru's decision to discontinue the weatherband radio feature on 07 models!