Hi Tom. Maybe go over and have a look on subaruforester.org. I'm driving a 99UK S turbo for over a year and I like it to the point where I would buy another one. The 2.5XT is a bit of a guzzler and goes like stink in standard trim, but because the engine is based on an Impreza, it is infinitely tuneable. I have not bought any parts from Subaru because they are overpriced but there are a good few alternative venders for OEM and aftermarket. There was some issue with head gasket problems with the post 03 2.5 turbo engine but not the N/A, see if you can get some info on the above site. Gavin Cooper (Coopster) has a really nice 2.0 XT running about 300hp I think.
Overall the Forester is as reliable as the Impreza and if you take a look at the Foretser forum you will see that there are a lot of modified EDM and JDM Foresters from 1997 to 2000 that look amazing for their age and many of them are well tuned. Check this factor out before commiting the extra dough to a newer one.
The boot in the Foz might be a little disappointing after the Legy but it's adequate however, there is a higher ceiling and more glass along with the loony moon roof, so the cabin is spacious and comfortable.. The extra ground clearance will let you go places off road too and make no mistake, these cars are VERY capable in snow and dirt. Mine has three LSDs and last new year I got bogged down in compacted snow (worn out road tyres

) and I had the Foz idling with all four wheels turning/slipping at the same time. As soon as we bounced the car into fresh snow it rolled off about five yards and stalled, with no one in the drivers seat, show me how many AWD cars can do that.
Fuel consumption will probably be the same for the 2.0 L foz compared with the Legacy but I think the older ones are a bit noisier inside than the saloon cars, I've done some serious sound deadening on mine.
The Forester is an annonymous vehicle that tends not to attract tea leaves or the attention of the Gardai, and there is always the entertaining look on other car drivers faces when you blow them off in your kiddie carrier. Overall, there is generally a high smile factor amongst owners, turbo or N/A.