Info on the two trim levels.

[dboz]

It looks as if the FR-S will come in two trim levels: a higher-spec variant that features a limited-slip rear differential in both manual and automatic versions of the car and a lower-spec model that has only the limited-slip diff with the manual transmission.
High-spec models will also have a leather-wrapped steering wheel, LED accent lighting, a six-speaker audiosystem, sport pedals, white-faced gauges and bigger wheels.

Read more: Toyota/Scion coupe specs reach the Internet - Autoweek

[dboz]

Found some more info on the BRZ.

The Subaru BRZ will essentially be a twin of the upcoming Toyota FT-86/Scion FR-S, although the latest image reveals that Subaru’s version of the car will have a unique tail-lamp design.

Comparing the latest concept with recently leaked images of the Toyota FT-86 as well as previous spy shots, we can also see that the BRZ will feature a set of fender vents and what appear to be more deeply sculpted doors.

Otherwise, the two cars should be much the same, although the Subaru may have a little extra juice under the hood. Both will be powered by a horizontally opposed four-cylinder engine displacing 2 liters and featuring direct-injection technology. The totally new FA engine has been designed with a square bore and stroke of 86 X 86 mm.

[JohnnyP]

I believe all the trim level specs are for the Japanese Ft-86, not the Fr-s. They may end up adding a multi trim option for the Fr-s, but seeing Scions current sales strategy I wouldn't say it's guaranteed.

And the pictures circulating of the blue Subaru Brz are just concepts for the Brz Sti that Subaru will be displaying at the LA Auto Show, not the Brz production model. I wouldn't be surprised though if the vehicles did get different tail lights (a la corolla/prizm) and head lights. The doors should be identical, and I really hope none of them come with those fender vents (too Buick-ish imo).

[AE86]

I really just see one trim level for the Scion, and then a ton of options for you to put on the car, as that usually how scion rolls and it just will be optional packages, like a GT packages or like a DX package sort of.. trim levels sold as packages