On yesterdays beach trip there were some SJ Foresters. This was the first time I've seen them offroad. The sand was fairly soft, deep beach sand, I was running 13psi and wouldn't of wanted my tyres much harder. In the end, only one Subaru had a minor bog (Gen 3 outback). However there were alot of bogged larger 4wd's on the beach, mostly Patrols. So it definitely wasn't the softest sand I've driven in, but was still a reasonable challenge.
The SJ's seemed to keep up fine despite their lower profile tyres and lack of low range. They didn't have X-mode, all they did was turn traction control off. A lot of the time they would be in a higher gear than I could be in, with lower revs than I could hold with out bogging, which suggests that they may have been doing it easier. In 2 weeks time I'll be going down South with them and that'll be the real test in properly soft sand. But they seem pretty good so far.