no need to replace the waterpump if there is a good OEM pump in there. (those last virtually forever)
just for estimating, here are some prices for kits,
I would consider the gates kits with the "N" a the end of their code = N for Nippon or Nachi (=quality japanese made bearings, vs. chinese stuff)
Local indy shop here in east TN just did the service on my folks 2006 XT (2.5 turbo DOHC). Belt, all idlers etc, WP. Out the door for $775. Same job is easy $1,000 at the local Subaru dealer.
Outbacks got the SOHC starting in 2000 until they went with the FB engine. The 3.0 and 3.6 engines I think have chains? May want to ask what is included in the service. You need to replace the idlers (cogged one too) as well as the tensioner. I don't know if they sell the idler pulley on the tensioner separately. I have heard of the aftermarket belt tensioners failing way before the next timing belt service.
They quoted Gates belts and all components and coolant. I looked at Rock Auto and the shop is marking up the materials but I sure don't want to do it myself, above my pay grade.
Thanks for all the input.