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I just went through this last week :)
Used.
How so... Well my 2-cents
Up here in NorCal... a used 2013 (Spring) BRZ is around $23k for the limited. The dealers want $26.5k for new. For $3500 more, what are you getting? About 5k-8k miles.
I personally only drive less than 10 miles a day to work, so miles didn't bother me. But also, note, the break in is 1000 miles. For me that's like 4 months of not driving the car to it's potential.
Warranty - it's bumper to bumper, transferrable. Used, that's still 2 solid years plus the whole drivetrain warranty.
Interest rate - 0% is tempting right? But each 1% is only about $15/month in payments. Subaru financing gave us 2.49% with a credit score in the 800s. So a used car WILL cost you $38/month in interest BUT... a car that is 3500 more a month will cost you $70/month in payments (roughly $20 for every $1000).
One side note, IF you have to buy new... get the Limited. The dealers are all overstocked in those cars and want to unload them. A thorough check of all the NorCal dealer stock showed roughly a 4 to 1 ratio of Limited to Premium cars. So they may want to deal so clean inventory for the 2014 cars coming for early summer deliveries.
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