Saftey: Subaru
Reliability: Subaru
Resale value: Subaru
Ergonomics and build quality: Subaru
Size/Cargo hauling: Mazda
Performance: Subaru when you include the XT
Pricing: Mazda slight edge, although the AWD and options add up fast
Looks: Personally I think the Mazda is a better looking vehicle
I've been driving an Escape for a week which is basically a clone of the Tribute. It's not a bad vehicle...it's just not that comfortable on long drives and the accelleration is pretty much dead once you get past 35 MPH. Gas milage isn't that great either.
The forester I drove for a week was comfortable and easy to drive. With the 2.5L turbo it would be a very fun little SUV. Again though, it does give up some back seat and cargo space to the Mazda.