Yes, it is available as standard equipment on the VDC sedans and wagons (top of the line). It sounds AWESOME, but I was expecting it to sound even better than it did.
It is not available as an option on any other Subaru model because the speakers, speaker positions, head units, sound damping materials (in the VDC), etc, were designed specifically with that car in mind. Subaru loaned several VDC models to Macintosh engineers so they could conduct sound tests and measuring, suggest build materials that would enhance the sound to Subaru, etc. The story is very good.
There was a brand new 2002 VDC sedan on e-bay for $25K, and I almost went for it. Bought my Mitsubishi instead.
John G