The FR-S is selling for an average price of $25,653, while the BRZ is on average going for $29,085. The price difference is represented by the added interior goodies you get on the BRZ, such as heated seats, proximity key and standard navigation system. Hardware on the two cars is the same, and both are built in the same factory in Japan.
Even though the BRZ offers more on the inside, buyers are not seeing the value. 2,684 FR-S models sold last month, compared to 818 BRZs, and although Subaru never intended on the BRZ being a volume seller, that is quite a difference in sales.
It is because of this sales gaps that Subaru dealers have started offering incentives on the BRZ of up to $400. No incentives have been offered on the FR-S.
[Source: USA Today]