As has already been noted, the Subie version is RWD like the Toyota.
I just watched last night the UK Top Gear episode from this season (2/10/13) where they drove the Toyota version, which they call by another name across the pond (GT86).
At the end of the segment, Jeremy Clarkson asked the rhetorical question “How do you decide which to buy, the Toyota or the Subaru?” He then proceeded to eenie-meenie-minie-moe the decision.
They’re the same car, dealership and deal should make the decision for you, if both are available to you locally.
The GT86 is the name of Toyota's version outside the US. Scion got the car in the US to build out its line better. There are a couple of differences with the BRZ and FRS, upgraded dash electronics and a stiffer suspension (and a much higher price).