You're comparing apples to
You're comparing apples to oranges here.
Your cost analysis is valid though it only applies if that's the main consideration.
The Subaru makes sense in a tight budget and is probably a good vehicle for every day use. Most likely better in gas mileage.
However most people who want a jeep aren't as concerned with that. They want the versatility the jeep provides, it can be configured several ways from it's stock appearance. Convertible, no doors and can go out on trails that the Subaru can't. I'm sure the Jeep can also tow much better than the Subaru. Plus have you ever been to a Jeep rally? I never heard of a Subaru rally?
It's like two different worlds.