All true, but consider the size of each company. What may seem like marginal profit to Toyota could be HUGE for Subaru's book of business.
Both companies are winners here. Toyota gains the affordable, sporty model they (and we) have longed for for so long...and Subaru gets to add a vehicle to their lineup that they would have otherwise not been able to do without the shared R&D costs with Toyota. This is more of a niche vehicle for them and a great way to experiment without a huge setback if it fails.
Just my $.02
