One of the main reasons I purchased the base trim is the lack of a sunroof. As a tall person, I prefer as much headroom as possible and a sunroof reduces that headroom. Although the Forester with a sunroof does have enough headroom to not hit my head (which is a rarity), I ultimately decided I prefer the added headroom of not having a sunroof. Also, if I ever go camping and sleep in the back of the car, I’ll have more room if I sit up in the night. Besides, I usually avoid the sun, so I probably wouldn’t use a sunroof. In the few cars I've owned that had a sunroof, I usually would only open it at night which made it nice to get fresh air. I will say, the Forester’s sunroof is one of the best ones out there. It’s very large and has an actual solid cover (unlike other manufacturers’ “Panoramic” sunroofs that have perforated covers).
Really, more manufacturers should make the sunroof an individual option because if I could’ve purchased a higher trim but without the sunroof, I probably would’ve considered it. Even if you aren’t a tall person who needs/wants extra headroom, maybe you live somewhere with extreme weather where you’d never want or use a sunroof. I know my particular situation isn’t very common, so I’m sure manufacturers will continue to bundle the sunroof with higher trims which will keep me in the base trim. Oh well.