Hi Johnny on your car i would consider due to age but on a 2/3 year old hawk eye even the tensioner and pulleys wouldn't/shouldn't need doing. Although upon inspection that may change.
Subaru water pumps failing is very very rare.
With yours i'd more consider/highly recommend front crank seal also and if budget allows x4 camshaft seals.
Thats serious mileage for 2/3 years,Subaru themselfs dont recommend a change till around 105k on cars 03 to present,i personally think thats a bit high,never came across such a new car getting belt changed so soon,just my opinion