Chuck Most asked me in a PM about how I modified the roof to make an American version of the Legacy and I think the answer deserves to be here so all can gain from my experience.
I first did this on a '91 Legacy and that became a disaster on first try. The roof raised at the front, tapering to flush at the rear. I cut across the front edge and down the sided along the line I needed to lower. The roof was just pushed down flush and glued, with some sheet plastic across the cut underneath to keep it flush and reinforce the joint. The seams were puttied and sanded smooth.
This is a very delicate operation because the roof pillars are so thin and subject to breaking. I had to buy another '91 kit because the roof pillars broke on the first one. Here's a pic of that one where you can see the reinforcing piece underneath.
For the '95 Legacy the roof needed the same operation and I did it the same, third time's a charm! Here's the underside of the '95 Legacy roof. I imagine I ground away the slopes sides of the roof edges and filled.