This is one of the more sought after close ratio JDM gearboxes, with the first 3 ratios that are taller than a stock FXT/WRX gearbox which get rid of the low 1st gear in most of the turbo cars. This makes the first four gears nicely spaced to each other for acceleration but still keeps the .738 5th gear for highway cruising. This is a 4.44 unit pull clutch unit with a viscous center diff.
This transmission is extremely clean inside and out and I have no doubt that this is a 40k mile transmission. I bought it from a JDM retailer in NJ to put into my 2004 Forester XT, but someone made me an offer on the car that I couldn't refuse before I had a chance to install it.
I have the gearbox oil out of the unit for inspection (clean!) and left the original clutch dust (minimal) in the bellhousing area. The clean case and wiring harness, and the cadmium plating on all the bolts still shiny, gives a real indication of how nice this tranny is. Shifts perfectly on the bench.
You can compare ratios and transmissions here:
Subaru Transmission Chart