what are you going to be using it for because honestly the subaru is nowhere near as the same level as a lexus, or an AUDI. personally i'd take the audi.
the legacy 2.5 has more horsepower than both of those car.. but i dink legacy is my last choice.. im on the audi side, but i heard they have alot of electrical problem.. i can get a A3 for 28,800 OTD