Yup, Carbon_Dude has it; the BRZ/FRS are the same basic car. Joint venture between Subaru and Toyota. Toyota owns a part of Subaru. They share some technology on the car, but the chassis and motor are Subaru derived. Subaru also assembles all of them. If you pop the hood on the FRS, you'll find Subaru logos/stamps everywhere. They also sell it under the Toyota name plate in other countries.
As to why I like Subaru? Many reasons I suppose. They are damn reliable vehicles; Subaru builds Camrys for Toyota in one of their plants here in the US. The Subaru built Camrys have less defects than the Toyota built Camrys! That's pretty neat since we think of Toyota as a leader in quality.
They are also very fun vehicles and there is a very uniquely "Subaru" feel to the way all of their vehicles drive/handle/sound/perform. They are a niche maker (though going much more mainstream with Toyota's influence) and as a result make different, neat vehicles with personality. Their Foresters and Outbacks are really fun and capably off-road. They are nicely appointed and last forever. Very utilitarian. Their WRX, STi, and BRZ models are damn fast and sporty with very distinct looks to them.
Lastly, I came from the Jeep community and loved the willingness of the community to be helpful, outgoing, and plan get-togethers. Jeep owners wave to each other.
The Subaru community is much the same. And if you get into the turbo charged models, like the WRX and STi, it's crazy how huge the community is. NASIOC (North America Subaru Impreza Owners Club) Forum is coming up on 400,000 members! And it's only one of many fan clubs/sites. Not unlike this forum, many owners/members just want to contribute.
