Well if you look at the bonnet just above the radiator in FM23 it's not smooth, unlike FM5. And the Subaru logo seems uncoloured or otherwise broken in the FM23 shot. And then we have the insides of the light bulbs which just look weird in the FM23 shot. So "unfinished" seems fair to me.
As for the odd piece in the center of the main headlights - it's still hexagonal but is now seemingly flat. At first I thought it should be rounded, but apparently it should be hexagonal just with a prism effect. FM23 has definitely regressed there too.
Here is what those headlights should actually look like:
View attachment 1298883
Second example:
View attachment 1298885
Now maybe it's just because of the terrible lighting angle causing all the glass at the front of the Impreza in the FM23 shot to be dull. Anyone have the car in game and willing to take a shot with lighting coming from the front?