Oldish thread i know but this info might help somebody.
Legacy/Liberty/Outback's have different bum ends to the Forester. The forester towbar bolts in underneath the car. The Leg/Lib/OB tow hitches, depending on model, can bolt from beneath or more commonly they bolt through the rear bumper reinforcement bar.
The bumper bar has to be pulled out, the towbar inserted then the bumper slid in beneath the bar. Then you use longer bolts than factory and bolt through the floor then towbar directly into the factory bumper brackets using the pre existing nuts.
A 1990 Leg/Lib towbar will fit on a 1998 to 2003 Outback by elongating the rearmost holes on the towbar by roughly 5mm. Thats all. The other 2 holes line up. If it has a beam running from the towbar to under the wheel well, youll need to drill a hole in your floor to bolt through. Might even be stronger than the original BH OB towbar with the extra brace haha.
Foresters are pretty specific as they are a single model where as an Outback is a Liberty which is a Legacy so the bum end is the same in all of those (with only suspension changes and different body kits between them) if that makes sense.