*In before people coming in spouting stuff about Toyotas being cheaper to maintain because they've never owned a Toyota more expensive than a 4AFE-equipped Corolla...

...and have thus never known the horror of fruitlessly searching for parts for a 2.2 Camry outside of Banawe...
- Comfort - I'd give it to the RAV4, slightly, for ride, but the new Fozzie is pretty spacious, and easy to see out of because of the slim A-pillars and upright windshield.
- Cost to maintain - Within the warranty period, similar, except note that Subaru spark plug changes cost more, due to the difficulty of changing plugs on a boxer engine with the spark plug wells facing the wheels.
- Reliability - Nobody knows yet.
- Good looks - Both look great.
- Safety - Consider the Forester is the only truck to ace the new corner impact test in the US, so far. Big plus. X-mode is also pretty good for some mild off-roading, and water-fording depth is pretty good. The RAV4, like the CR-V, has the air intake snorkel down low.
As a comparison:

The big piece of plastic over the grille is the air intake.

The air intake snorkel is hidden somewhere behind and below the headlight.
Of course, even with our ridiculously low air-intake on the CR-V, we've never drowned the car, but it's something you have to keep in mind when crossing flooded streets.