Here something easy to do, take a multimeter and see if you have 5 volts at the throttle position sensor (pins 2 (black) and 4 (red) with the key is on, and everything connected.
Also what part number is the ECU (22611xxxxx)? and did the harness also come from the same car as the ECU and engine?
?as stated on here, 2001 Legacy's ECUs are different from manual trans to auto trans, so grounding B25 isn't going to do anything i believe?