Thanks for the thoughts. Factory Subaru filter, no dents in trans pan, linkage has been checked. I've been researching this further and it seems like the torque converter may have gone or possibly the trans pump itself. I've not pulled the pan as I was not aware there was a filter in there, thought it was only external.
Fluid has been checked static and idling, there is no change in fluid level which indicates a problem, yes it's being checked at the right location and I'm not checking the diff. There is absolutely no fluid flowing through the cooling pipes which leads me to believe that either the TC has gone so no drive to the pump or the pump itself has gone.