Side by side cosmetic differences between BRZ and FRS/86 (same dimension lights)
 

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The actual lens/lamp assembly are the same dimensions as confirmed from my source. The front bumper on the BRZ covers the headlight assembly a bit more, making the eyes look a bit shorter across, and the orange marker light inside seems to be reflected or positioned differently.　 The front facing turn signals are mounted inside the BRZ headlamp assembly, while the FRS/86 has them outside in the corner of the bumper, above the fog lamps.

The front bumper area also has conservative look on the BRZ, while the FRS/86 has a bit more aggressive and aerodynamically conscious shape with pronounced vertical crease line. The grill of the Subaru is reminiscent of the Impreza with simple low count of thick horizontal bars. The Toyota FRS/86 has the all-new T-logo pattern, which is also used in the meter cluster and center console panel inside the interior.

The rear is almost identical aside from the optional deck wing on the Subaru.
Of course the dimensional difference you see in various lines are from convergence difference in the lenses used to take the two photos.

--Photos from GazooResponse website.
Also at least on released catalog specs at Tokyo show, the BRZ is 10mm taller, probably from the difference in gas charged valving/spring-rates of the suspension.

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More obvious is the side garnish atop the trailing front fender, where Toyota/Scion chose to badge with "86 Boxer" emblem (optionally with other garnish choices) the, Subaru BRZ has a simple faux grill...which can be rather cool as well. (I assume these are interchangeable... fun, no?)



[ADMIN Edit: Added more comparison photos.]


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Also the cutoff points for the hood line and front fenders, as well as the dimensions and shape of the headlight assembly shell are identical, so that the two cars can share a single aftermarket bumper or even swap between Subaru/Scion/Toyota according to preference. (more fun facts!)

I am glad I guessed the lamps being the same ...good news

Everything looks pretty interchangeable.

It has to be ..1 factory needed the configurations to be pretty straight forward...

So 1st person w/ FR-S and BRZ headlamps :D

Sweet. BRZ headlights here I come. Thanks for your info Moto-P! We appreciate it :D

I guess Toyota learned a thing or two while making the AE86 as USA Corolla GTS, Japanese Corolla Levin, Sprinter Trueno, and European Corolla GT all in the same line... LOL! That must have been a scramble for random parts every few hundred cars as the shapes changed! I mean more than half of them equipped with retractable headlights!!

I think I'm gonna get BRZ headlight assembly on my FRS so I can have FOUR front turn signal lamps!! (joke!!)

http://farm8.staticflickr.com/7158/6...b835fec1_z.jpg
Greeting cards I made with GT5... by Moto@Club4AG, on Flickr

I've got a bad cold and I'm stuck at home, so I made this card for you all... :D
PS. Sorry Subaru/Scion Fans... Gran Turismo only gifted me with a Toyota 86 for this pic... :D Everyone ask Mr.Yamauchi at Sony for the other two siblings as well as the Euro GT86!! Dear Santa_________
Happy Holidays all!

http://farm8.staticflickr.com/7011/6...b71a9e8d6b.jpg
Greeting cards I made with GT5... by Moto@Club4AG, on Flickr

Here's version 2.

Nice Moto. Thanks for the great info.

w00t!!!!

Can't wait to order my 86 then BRZ head lights!

sweeeet!!

I've been waiting for someone not as lazy as me to do this! Thanks!

(Angles are a bit confusing but close enough!)

Any side shots? I know the side should be the same, but more for bumper comparison of the side view.