Good: A little background. I own a 2007 Subaru Legacy, purchased new in January 2007. My comments will be primarily regarding service [arguably, lack thereof - meaning no unexpected breakdowns :-) ].
Reception area (canopy into which one drives his/her vehicle) and waiting room are spit polish clean. Service staff are very friendly and will not try to "pull one over" on you. A couple of warranty-related ($0 out-of-my-pocket) items, i.e., replacement wiper blades and brake pads, were recommended and accepted. Bad: The sales department, although professional, gave me a pathetically low amount for my trade in (1999 Volkswagen Passat, high miles but excellent condition. The reason I finally got rid of the car was because I was spending literally $100s per month, always dealer service, to keep the car running).. Improvements: None. Other: With respect to Clay Subaru, much of the credit has to do with Subaru's excellent build quality and reputation for reliability and durability, on par with Toyota/Lexus and Honda/Acura. My 2007 Legacy, now with 33k mi, has had no "surprise" repairs (a battery went on my remote lock, but that was repaired straight away and doesn't constitute a "defect). Contrast this to two Volkswagens, with a Saab in between. The German/Swedish cars are a blast to drive but astronomical to repair..