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Not sure any bits will be fucked on collection but definitely shortened the service life.
Might be worth contacting Subaru to see what they say. But no idea who would be liable, the insurance company or the repairer/tow company. In the UK, it is the insurance company as had a car go to be repaired and come back with a damaged headliner. The insurance comapny had to get the car repaired as it was entrusted to them.
What is subarus advice in how to tow the vehicle?