Mod completed
Items cost:
2x 7443 sockets = AU$3.11
2x 7440 male wiring harness retrofit = US$6.99
100x copper 2.8mm female spade crimp terminals 22~16AWG 0.5mm connector = AU$2.79
100x 2.8mm male spade red crimp terminals = AU$4.95
10x cable power take off (scotch lock) red = US$1.29
10m 22AWG red wires = AU$4.79
7 Die Quick Change Ratchet Crimper & kit = AU$120
(Not counting the crimper if you have it)
2x reverse signal switchback LED White/Amber 7443 (22x 5730 SMD, half amber and half white) = AU$12.22
Unfortunately the amber turn signal is Not bright enough during day time, they are not as bright as the OEM incandescent. Therefore I may go into what I have researched but not as yet tested.
Overall this mod could be cheap or expensive depending on what you have.
Congratulation for those who implement this modification, you will have the brightess reverse light ever for the 86/FRS/BRZ
! Bad luck for the newer version of our car from 2017 onward, their tail lights are LED including signal but at present they do Not seem to have a place to add a bright reverse light

; if you happen to buy the newer car model and wish to have a bright reverse LED, the valid eventhough seemingly crazy suggestion is to change your tail light to the older model tail light and implement this modification! IMHO our tail light with the round break light looks very good, I don't think you will lose out on look at all plus an incredible bright reverse light to boot!
Hey IMHO you will one day make other upperty 86 owners envious when you unintentionally went reversing, the brightness! And there show off your bright reverse light and when they figure it out... they will think what about their expensive LED tail light, how it compare to your simpleton down-to-earth OEM old tail light... Not as useful in the dark when reversing, ah sorry that is beauty without overall fundamental (reverse) use; in your case your tail lights are still the 86 beauty yet hidden with an exemptional talent & purpose!