Front end is easy to change to 5x114.3 set up just change the rotor hat and install lugs. The rear hubs are a little harder you can change to a STI rear end. The other option is to locate the large 5x100 hubs. There are two sizes of rear Subaru hubs with 5x100 pattern. The larger hubs has room to drill the 5 x114.3 I think it is in the 2003 or 2004 years with larger hubs. Millennium auto might be able to point you in the right direction they deal in slot of Subaru stuff
http://www.y2kimports.com
I currently have the s2k that was in this thread sitting in my garage for some updates. A guy in Houston is the new owner.
I have a used s2k that I will be putting up for sell shortly. I have a few items that I would like to fix plus I would like to enjoy for a little while.
I will be selling for around 22800.00 or 23500.00 with trailer. I will get a better picture and post in FS section but if anyone has an interest let me know.