The ingredients are, as far as I know:
-Manual ECU
-Manual Trans, shift linkage, etc
-Manual Trans Driveshaft
-LSD rear may or may not be reusable.
-some trick wiring for the reverse lights and neutral switch
-Pedal Box
-New Clutch and service kit (hey it's apart)
-Master Cyl.
I was eyeballing the 4eat Legacy SS in the for sale section here...but the money required for the conversion to a 5mt makes that prohibitive. And I'm not gonna drive 2 automatic cars. I suppose maybe i'll toss some greenbacks at the bmw to improve an already good experience.