Drivetrain
The Subaru Tribeca's engine is somewhat smaller than the Toyota 4Runner's, but not terribly so.
The Subaru Tribeca has no lessons to learn in terms of pickup from the 4Runner.
Utility
Drivers with frequent child-duty might favor the Tribeca over the Toyota 4Runner.
The Toyota 4Runner is likely a better choice than the Subaru Tribeca when it comes to hauling capacity, especially if you frequently need to carry a lot of cargo or large animals.
Towing is considerably more the Toyota's forte than it is the Subaru Tribeca's.
Convenience
The Tribeca's fuel tank will need to be replenished more often than the unit in the Toyota 4Runner.
Comfort
While the front cabin in the Toyota 4Runner offers a bit more head room than the Subaru Tribeca, there really isn't much of a difference.
While the rear of the Toyota 4Runner provides a bit more head- and leg-room than the Tribeca, there frankly isn't much of a difference.
Dimensions
Your wallet will hurt more every time you fill up the Toyota 4Runner than the Tribeca because of its larger tank.
The Toyota 4Runner and the Subaru Tribeca compete for the same parking spaces.
Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. The Subaru is significantly cheaper to get to the dealership than the 4Runner.
The Subaru Tribeca won't save you much money at the pump compared to the Toyota 4Runner.
Regarding MSRP, the Subaru Tribeca doesn't cost much less than the Toyota.
Overview
The 4Runner and the Subaru Tribeca have the same basic warranty.