There's "3" cars: Toyota GT86, Scion FR-S, Subaru BRZ
I put parenthesis on the three because there's actually just 2.
The Toyota GT86 is equivalent to the Scion FR-S. The Scion exists only in the US because for some reason, they think they can still save the Scion brand here. I agree with Panda. When my brother gets his FR-S, we will be rebadging it back to Toyota. =D
Other than that, there are slight differences to the Toyota and Subaru: cosmetic, suspension tweaks, options (HID and nav are only available to the Subaru).