Utility
Neither the Subaru Forester nor the Toyota FJ Cruiser has a marked advantage in terms of seating capacity.
Towing is significantly more the Toyota FJ Cruiser's forte than it is the Subaru's.
Performance
In terms of horsepower, the Toyota FJ Cruiser packs quite a punch and will knock the Subaru Forester down a few rungs. However, note that high horsepower engines often command higher insurance premiums.
Dimensions
The Toyota FJ Cruiser is significantly heavier than the Subaru Forester.
The Subaru Forester's tank is approximately the same size as the Toyota FJ Cruiser's, though the Toyota FJ Cruiser's is somewhat bigger.
The Subaru Forester and the Toyota compete for the same parking spaces.
Convenience
The Toyota FJ Cruiser's fuel tank will need to be replenished more often than the unit in the Subaru Forester.
Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. The Subaru Forester is considerably cheaper to get to the dealership than the FJ Cruiser.
When it comes to fuel economy, the Subaru Forester has the Toyota FJ Cruiser beat.
The Toyota FJ Cruiser will tax your gas budget considerably more than the Subaru Forester will.
The Subaru Forester isn't much pricier than the Toyota with respect to MSRP.
The Toyota FJ Cruiser will cost you a bundle in gasoline every year compared to the Subaru Forester.
Handling
With its tighter turning circle, the Subaru Forester is quite certainly more maneuverable than the Toyota FJ Cruiser, something to consider if you do a lot of city driving; on the other hand, keep in mind that a vehicle with a tight turning circle may feel a bit twitchy on the highway.
Drivetrain
The Forester's engine is tremendously smaller than the Toyota FJ Cruiser's. Note that a smaller engine usually has to work a little harder; on the flip side, smaller engines are often cheaper to fix.
Torque is roughly equivalent to acceleration, and in this respect, the Toyota FJ Cruiser is tremendously more powerful than the Subaru Forester.
Comfort
While the front cabin in the Subaru Forester offers a bit more head room than the Toyota FJ Cruiser, there frankly isn't much of a difference.
The ampler interior dimensions of the Subaru Forester make it more spacious for your passengers than the Toyota FJ Cruiser.
Warranty
The Toyota FJ Cruiser and the Subaru Forester have the same basic warranty.