I drove a FR-S this weekend. What a fun little car. So easy to drive, whip around corners, etc. It's very low, and I'm sure I'd drop it further. The stock tires suck and there's not much power, but those are solvable problems. The FI solutions are hitting the market now and I'm sure 500hp will be available soon.
I really don't care about the Subaru vs Scion brand. I can't see it making that big a difference in resale and I don't want to pay a $5k premium for a trunk lid badge.
A 2009+ Cayman S will run me $45k+ around here...if I can find one. I'm not sure the Cayman will be 2x the fun. The FR-S wins in smiles per mile.