yes. and the cams and heads are different, plus the ecu....
don't forget that the suspension is expensive, not to mention brakes, guages and interior work, and then the hassle of finding someone WILLING to tune a frankenstein subaru motor. Oh, and then you get to start working on your tranny..
There's a reason why I'm going with the swap route: my car has no trade in value, and I love my body style.