As a former Legacy owner, I planned on a Forester, but bought an Outback because the seats were far more comfortable. I regret my decision daily. The projector beam headlights are horrible - they create a dark "curtain" that dips up and down and cuts visibility. They also blind other drivers and I am constantly being flashed. There is steady wind noise on the driver's side. The tires are terrible - slid off the road in slush my first storm out. Shifts between gears too much. The rear window is high, angled and small and makes parking and backing up difficult. The back-up lights are not bright. No keyed trunk release! The seatbelt bell is a nuisance. So-so on fuel. I hate this car.
The heated seats are the best feature. The seats are comfortable and supportive. The dimming rearview mirror is a nice touch. Car holds a lot of cargo (moved a 5 ft. table, four chairs and a bookcase in one haul). Has been decent on long trips. Nice color (Atlantic Blue).
Get rid of the projector beam headlamps. Reduce wind noise. Make decent tires a standard feature and make them smaller. Increase visibility in rear window. Do something about that seatbelt bell. Better center armrest. Better gas mileage. Shifts back & forth too much.