Few things.
1. OP is from China. IP address is from China.
2. Some of y'all need to chill.
Back on topic.
OP, please check here for cosmetic difference:
http://www.ft86club.com/forums/showthread.php?t=2998
Like some of member stated, interior is almost same due to Scion is only US brand. Toyota 86 give several different grades (G, GT, GT Limited), if you exclude TRD, 14R and other limited edi. Subaru BRZ is about same as well.
IF you're coming to US for some reason and looking into purchasing Scion FR-S or Subaru BRZ then Scion FR-S have only one model vs Subaru BRZ have 2 different grades. You can find all other detail info EVERYWHERE in this forum and Scion/Subaru website. Search and if you need more specific questions, ask.
ichi