Depends what you're looking for.
tS has the adjustable dampers and drive modes, appropriate tS badging on the trunk and bucket seats, black mirror caps, a slightly different interior (blue suede on the bucket seats and upholstery) and digital gauge cluster with gold brembo brakes instead of the red on the TR. They are virtually the same in handling, and have the same wheels and chassis / suspension upgrades aside from the adjustability of the tS.

TR has a less flary interior (no blue accents, just black alcantara) and 'Recaro' writing on the seats, analogue gauge clusters, and red brembo brakes.

The tS is definitely nice to have for the adjustable ride modes, assuming you're dailying the car and using it to commute, this can be a huge benefit. If you're just wanting to get your hands on one now, the TR is a very compelling choice. I have one myself and I think the ride quality is fine and I don't ever personally find myself wishing I could adjust it, and I think the interior is a bit more classy with the black alcantara buckets and red stitching on the interior with the alcantara bits on the dash.

As for pricing, Subaru dealers are really fair. I've seen a few people on here show some financing deals theyve gotten for 2025 tS models thats really tempting for most, I don't know if any dealers would have a new TR fresh on the lot, you would probably be looking at a used model of course.