The cost all depends on the car he currently has i.e. low mileage very clean example v's a battered STI.... The WRX's hold zero money so the mods he has bought probably cost i nthe region of £1500 quid, that is a lesser amount of money than the gap between an STI and a WRX.
Granted the STI is a MUCH better car in terms of starting points to mod and I would never dispute that
You also have the insurance aspect of things, insurers don't really seem that bothered about mods anymore so long as you declare them to cover your own a***, they cover theirs by saying "thank you, we don't cover like for like but we have made a note of your modifications"
Agreed the brakes on the WRX are toilet but again this is an easy and cheap mod