It is the hydraulic lashers.
All subies make that sound.
There maybe too much clearance.
Take it to a subaru dealer and get them look @.
I just talked with a mechanic who's been working on Subarus for 30+ years. Unfortunately he's retired so I can't have him check it. Anyway, he said it sounds like a lifter, as the 2.2 has solid lifters that stick sometimes. Since this car has such low mileage it has obviously sat around a lot. Maybe he's right, in which case I could try some oil additive to loosen things up. I'd still like to find a good local Subaru mechanic. I'll post that separately (east side Phoenix, Scottsdale, Tempe... AZ).