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The BRZ head unit is less powerful than either FR-S HU by about 100w.
The BRZ head unit and the original 2013 FR-S head unit have amp RCA ports.
The BRZ head unit has NAV, the original FR-S HU did not. The original HU upgrade (bespoke) and the 10 series/monogram HU have available NAV as an additional cost.
The 10 series/monogram HU does not have RCA outputs.
The BRZ HU has an equalizer, the FR-S head unit has three different sound modes.
Most people consider the FR-S HU better, especially the new 2014 version (10 series/monogram)
The speakers and additional amp in back are all the same in both cars, only the HU are different. I think that's about it, feel free to correct.
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