Where do the brackets not line up? I test fit a Recaro SRD in my car once - took the seat out of an RS, dropped it into my car, and it bolted right up.
The only kinda weird thing is that for some reason the Legacy uses 3 bolts to hold the inner rail (the rail closest to the center of the car) to the floorpan, while the Impreza only uses two. So that meant I had an ugly patch of carpet missing because the Impreza bracket didn't extend as far back as the Legacy bracket.
Pat Olsen
'97 Legacy 2.5GT sedan