Almost everything mechanical is shared. Same FA24 engine, same Aisin six-speed manual, same platform, same suspension geometry. The differences are cosmetic: bumper designs, headlight and taillight shapes, interior trim details, and tuning calibration. Toyota's tune reportedly prioritizes a slightly sharper throttle response, while Subaru's is a touch smoother, but the gap is small. Aftermarket parts (exhaust, intakes, coilovers, wheels) are interchangeable between the two. If you find a deal on a BRZ-specific part, it almost certainly bolts onto the GR86.