I have been told by a few Subaru dealer techs that these are not intended as tow points but strictly as anchoring points to secure the vehicle while in transport on the boat from japan. I am also not sure how aggressively I would pull attached to the point/s on the front for fear of setting the air bags off. A few years ago I witnessed a hard yank of a front "tow point" on a Grand Cherokee set of both driver and passenger air bags sending the driver of the Cherokee to the hospital to get pieces of his glasses' lenses removed from his eyes. He later got in touch with Jeeps technical advisors and was informed that they were not intended to be used in that manner.
Thanks for the reply. Interesting stuff. What I really want is the best place to secure a strap to hold my kayak onto the roof. It's about 14' long, and I don't want to rely on the roof rack alone. I can use the 2 front ones easily, but there is nothing really in the back. Maybe a tow hitch is the answer.