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I have an FRS Series 10, get the BRZ.
The interior will make a difference over time. The leather corners and seat belt strap of the BRZ are less likely to wear as fast over time as the cloth ones of the FRS. That and they're easier to clean and look better. Win.
The conservative front end of the BRZ vs the aggressive one on the FRS. Think 99 Civic Si and 2000 Celica GTS. The Civic look boring compared to the Celica at the time, but now the Celica looks childish in comparison to the Civic. The BRZ front end will age better with time and with you.
I haven't driven a BRZ, but from what many people say in driving the two back-to-back, the BRZ handles more neutral and is more compliant. The FRS is very neutral to me, but if people are saying the BRZ is more so, maybe that's saying something. From what @Vishnu said, the 2015 is even better.
I'd check your google ratings to see how the dealerships stack up. This is going to play out big time for the after-sale relationship. Before the sale all dealers want to be your best friend, afterwards some treat you like family and some treat you like a number. If Toyota is better, go with them... the same vice-versa.
The color of the car is something you have to live with. If that Subaru White really catches your eye, go with that. If you don't, whenever you see one driving you may catch a case of the IShouldHaves.
Keep in mind an exhaust doesn't do much for these cars. It does increase the noise output but the performance gain is negligible. Giving up the car you really want by rationalizing you'd be able to modify the car you only kinda want quicker is logical, but it may be short sighted.
TL;DR Get the car you really want, not the one you settle for.
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