Its probably a combination of things.
We know it is a 232 HP engine in japan, perhaps the lower rating in the US was based on a specific quality of pump gas, and with some good quality pump fuel you are getting another 4 or 5hp over the 228.
Other improvements in the drivetrain like the lightened drive shaft and perhaps some new oiling in the dif are also contributing to a reduction in loss.
I guess at the end of the day only toyota and subaru will be able to fully explain why the performance is looking as good as it is.
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