There's at least five or six, if not more, reports here now of breaks in the wires in 2005+ models. As far as I can recall, none reported Subaru covering the repair. But as you note, it does seem to be a problem -- more like when will it happen, rather than if it will happen.
The wires are for the lock, the back-up lights, licence plate lights, the rear wiper, the rear window defroster, and the rear gate "open" switch. I would have to imagine that with three wires broken, more than the rear gate lock is not working properly.
As far as repairs, some have managed to use butt connectors, and others have added a small length of wire with the connections twisted or soldered and taped. In one case I recall where the car was repaired by the dealer the whole harness was replaced, and in another the dealer managed to rejoin the broken ends. I would note that whatever method is used to reconnect, it, and the other wires, will still be subjected to bending as the gate is opened and closed.
My "ideal" approach would be remove the rear gate and "D" pillar trim and lower the headliner a bit in order to replace all the wires going through the boot with better, more flexible, ones. I wouldn't replace the whole harness -- just splice in new wiring from the "D" pillar area where the harnesses are, through the boot, to an accessible point at the rear gate side. But this would take some time and patience to connect the wires one by one, so it remains an "ideal" sort of solution for now.