2001,
I actually own a 2005 Legacy GT. First Subaru I have ever bought (actaully, first new car I have ever bought also). Anyway, fit and finsih is great, power is great. I love the car. Plus the fact that it has AWD (haven't had a chance to really use yet), many nice features, etc., I think it is a great buy. With tax, tags, etc. I paid $27k for my GT. Only options added were the wheel locks, auto-dimming mirror w/compass, perimeter security upgrade, and spoiler. Now, the Subie doesn't have as many features as others in the same price range (navi, upgraded stereo, HID's, etc.) that the Acuras, etc. might offer. I have heard that the 06 GT's will have nav and HID's available, if that is important to you. Bottom line, I love the car, the driving is awesome, and the features are good enough for me.