OK, so I'm back to disappointed...
I just got off the phone with Subaru America and the Rep told me that my 6 month Old 2013 Forester XT sold at $32000 is only worth $25000 on the Buy Back program in excellent condition. The value is based on the car being owned for a year and would have 15000 miles on it. Plus the Buy Back is not held and could actually drop even more by the time I actually have a year on my car in October 2013.
Additionally, the dealer does not have to offer you the buy back, unless you ask for it.
The Subaru Rep told me the Buy Back program is for the Dealers to help move Inventory. It's not about the customer at all. I can't believe I was naïve enough to think the Subaru Buy Back was something special. It's nothing more than a marketing ploy to give people to feel a false sense of consumer loyalty and security. Now I find that Subaru is not any better than other car makers.
It took me 20 years to decide to buy my 4th Subaru. I fell for the Warm Fuzzy Subaru Love marketing. Maybe some of the engineering is better than other car companies, but right now I am thinking a Honda, Hyundai or Ford would have been a better place to spend my money.
I know there are a lot of very happy Subaru Owners. Hopefully that feeling will come back to me again.