I had a skoda octavia estate tdi 4x4 that was an awesome and very understated car, towed the boat great, launched on soft sand and did 40mpg all the time.
Would thoroughly recommend
The skoda had six gears, raised ground clearance and underbody protection and was huge
I understand that the early Subaru diesels had a five speed box and hence the ratios won't be so well spaced. The Skoda also had a nice low first.
The other thing is that the Subaru boxer engine petrol and diesel like to rev to get the torque, not want you want.
For me it would be the older a6 all road tdi, some of them also had a low ratio option in the gearbox or an octavia scout