I am in the midst of buying a new Legacy 3.6R and the dealer offered plenty of last-minute upsells.
What do you think of the Subaru Maintenance Plan? This is a big cost ($1000+) extended service contract that covers all of the scheduled maintenance for 100K miles plus towing, rental car and a tire road hazard warrantee. It is only useable at Subaru dealers.
I decided to skip the Simoniz Glass Coat.
BTW, by "in the midst of buying" I mean that the dealer is trying to get the car from another dealer.