I found this on nasioc (google search).
http://forums.nasioc.com/forums/show....php?t=1554514
This tell me that all Subaru cars put on sale in the US have to go through Subaru USA R&D.
Edit: They surely have few employee in R&D dept, but saying "I would put the 'outside of Japan' contribution to engineering at less than 5%." is not believable because EU counterpart also puts effort on development too IIRC.
Edit: This is what I found:
http://www.aspiresolution.com/jobs/a...eer-subaru-rd/
It was emission testing and stuff back in 1998, but we don't know what it is 13 years after.