Could quite possibly just be an interior replacement by previous owner or a accident repair with the airbag wheel replaced...

This is what the interior of the Ltd Ed looks like below with the perforated leather door cards and cream carpet.

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221.7KW-ATW 498.5NM MMS ROLLER DYNO & BUILT BY STi NINJAS, BUILD #318/600

EBISU SUBARU, SHIBUYA-KU TOKYO

Thanks everyone
Any ideas if the option code on the ID plate 62 could explain anything.

Sounds like my car. Came with all the tan leather trim etc. Wore down and I swapped the seats for standard buckets. Have bought a new wheel but yet to swap... But I have also changed the carpet and door cards.

The tan interior isn't to everyone's taste!

The door trims on my car are more of a suede material than what that car has but same colour, the carpet and shift pattern badge on the centre console are the same as my car though.