Thank-you!My 2007 FSM says 162 ft-lb front, 177 ft-lb rear. Checked also data I have for years ranging from 2005 to 2010, and they are the same.
Also checked a Haynes manual (perhaps not authoritative). It's the same for 2005 and later.
In regard to the 137 ft-lbs, the Haynes show lower specs for pre-2005 Foresters. I also found it in a Legacy/Outback FSM manual that I believe is for 2000; however, the FSM I have for 2003 puts it at a higher spec (174) so there might have been a change in the intervening period.
Lots of numbers, but I think the 177 ft-lbs for the 2007 rear axle seems to be the one.