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Trim levels hold value better than options. They also hold value better than adding the things you wanted yourself.
When I made my decision I considered the BRZ a higher trim level than the FRS, not a subaru vs toyota thing.
Also consider if you add on the things you want it may not be covered by insurance. For heated seats it won't matter but one of the reasons I wanted the BRZ was for the headlights. I just had a comprehensive claim and the insurance had to pay $800 for a replacement headlight (one headlight).
Try to consider all angles when you make your purchase. Be realistic with what you plan to do to the car. In this example if you plan on retrofitting your FRS headlights with projectors anyway, might as well just get a BRZ to start.
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