You guys should move on this if you are thinking at all about a heater. It is one of the most appreciated creature comfort features. It cost me $550 as a factory option when I ordered my 2007 Outback and includes a three-speed fan and three outlets (two w/ hoses and one at helm to keep driver's feet nice and warm). Well worth the money. Make sure you winterize it properly at season end to keep the core and lines form cracking.
2007 Outback - SOLD June 2016
2012 RAM Crew Cab
2015 Subaru Forester
Stuart
"When you first start out with something new, you're always a little uptight." - Don Rickles