Former Subaru service advisor here, but I worked for them pre electronic transfer case. I used to get asked this question all the time and the official Subaru line:
1) Use the space saver ONLY on the front.
2) The space saver tire should be run for a maximum of 50 miles at 50 mph. If longer distances are necessary, Subaru said to let the transmission cool off for about an hour then continue another 50 at 50, etc.
3) All 4 tires need to be within 3/32" of each other. That means replacing all 4 tires at the same time with the same brand etc.
4) It is possible to get away with tire height discrepancies on DIRT roads since the tires can slip but NOT on asphalt, that's because they will NOT slip enough.
FWIW, the Mitsubishi 3000 GT VR4 had the same restrictions. When I ran an AAMCO shop, we had a guy drive one from North Carolina with a space saver on the rear, the diff seized up due to heat. That happened after he came off the Interstate then stopped for a traffic light, the car refused to move when the light changed.
Jeep's QuadraTrac has the same tire diameter warnings and yes I dealt with this question constantly for 6 years. Here's the deal: all 3 diffs are limited slip. That means plates which have to slide against each other and they are NOT designed to do that constantly. The diff fluid does not last forever either, it should be replaced at 30k intervals. If not, the center and rear diffs will stick and the thing will 'crab walk' in a turn on asphalt, making the tires bark and all kinds of goofy stuff. (Typically the front won't stick, dunno why.) Changing the fluid in all 3 and driving it in figure 8's will get the diffs freed up.
Now, if the tires are different diameters front and rear, the center diff will be constantly 'working', i.e. the plates slipping against each other and oh yes this WILL cook the center diff. That's because the center diff plates will be 'slipping' at highway speeds, like 80 MPH, and no it is NOT designed to do that for, say, 300 miles.
Isuzu's TOD (Torque On Demand) wasn't as sensitive to tire discrepancies because the transfer case was designed to send power to the front wheels only as needed, it would 'decouple' at highway speed on dry pavement for instance. Isuzu still recommended having all 4 tires the same size.