Here's a list of differences between the 2013 FRS and 2013 BRZ Limited. Both MT.
I wanted a white FT86, so I used them for price comparison. At first BRZ's were selling over MSRP, while Scions fixed price policy prevailed. Now BRZ's are going for under MSRP, some for nearly what a FRS runs. Pricing includes destination fee. One thing FRS gets BRZ doesn't is 3yr/30k free scheduled maintenance.
FRS Whiteout
$25,475
BRZ Limited SWP
$28,265
MSRP Difference
$2790
My Difference
$2225
So what did I get for the extra $2.2k?
-Cosmetic Differences-
- Leather trimmed Alcantra Interior
- Silver trimmed interior
- Interior Courtesy Lights (doors)
- Trunk Trim
- Fog lights
- Side scuddle
- Antenna
- Black gage's
- Trunk Spoiler
- Front bumper (IMO BRZ with lip spoiler > stock FRS, but stock to stock FRS wins)
-Functional Differences-
- HID headlamps (Automatic) with led strip
- LED daytime running light strip
- Lighted vanity mirrors
- Color matched interior (refers to the clock, climate controls, gauges, and radio all lighting up red)
- NAV head unit with SIRIUS, HD Radio, DIVX video playback
- Push button start
- Keyless entry
- Digital dual climate control system
- Heated seats/mirrors
- Anti theft security system
- Spring rates
Ultimately the differences come down to whats important for you. Because this was going to be my daily driver, I wanted all the upgrades, and was willing to pay the extra $2k. Additionally the BRZ is rarer than FRS, with a 1:3 production ratio. If this was going to be a weekend/autocross/track car, I would have gone with an FRS