They can call for maintenance within the 100,000 mile period, but if you don't do the service it shouldn't affect the emissions or reduce fuel economy below the published numbers. There may be starting or driveability issues with old plugs in your Suburu, but the emissions and gas mileage won't be affected. That would be illegal.
I just changed the 20 year old sparkplugs that have been in a 1995 Pontiac Grand Am since new and have 110,000 miles on them. The gaps had opened up a bit, but the car still started easily, ran well, and never had a reduction in gas mileage from when I got it at 9,000 miles. I haven't changed plugs in any car I owned in under 100,000 miles since the early 1990's. I have left them in some for as long as 175,000 miles, specifically 1996 and 2000 Honda Accords. The 2000 is still running and is closing in on 500,000 miles.