I don't know if anyone has noted it yet, but it looks like the BRZ has automatic headlights and the FR-S probably does not have automatic lights. Subaru places the automatic lights setting below the sidemarker setting, and it appears in the BRZ manual. I'm sure some will defend such cost-cutting, although the cheapest Camaro had the feature 15 years ago. Oh well, at least they didn't use a vinyl steering wheel like the base Mustang and 2012 Impreza.
Picture from
http://www.ft86club.com/forums/showthread.php?t=4290