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It's pretty simple really.
Trans, diff, fuel injection, styling, and spirit are toyota.
The motor, engineering, chassis, suspension, interior and everything else is Subaru in addition to being built by Subaru.
Probably one of the few real joint effort cars out there. As a Subaru guy I tend to think of it as more a Subaru but the truth is without either manufacturer this car wouldn't exist as it does. The biggest reason it does exist as it does is because Toyota wanted a new car and didn't want to dedicate the resources that would be required for them to make it (engineering teams/R&D and most importantly, a new factory).
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