Height
This is measured based on the receiver, as Subaru has used it during the delivery case and Mask Subaru uses it during file 894.
During the delivery case:

During the scarlet series:

As you can tell from the photos, Mask Subaru is likely an inch or so shorter.
Glasses
Next is something the people over at Baidu first picked up on, the glasses. There are notable differences between Subaru's glasses throughout the rest of the series and this particular file.
During the mystery train:

During the scarlet series:

Mask Subaru is wearing a different sort of glasses than Subaru.
Build of Upper Body/Shoulders
Moving on to a detail noted by asanez2008, there's a difference in their shoulders.
During the mystery train:

During the scarlet series:

Whoever Mask Subaru is, they're not broad enough in the shoulders to be Subaru.
Limb Thickness
During the mystery train:

During the delivery case:

During the scarlet series:

In the case of Mask Subaru, he appears to have legs closer to thickness to his arms compared to the normal Subaru.
Chin Shape Difference
Mystery train:

Scarlet series:

Mask Subaru has a pointed chin, not the more square chin Subaru has.
A miscellaneous thing I've noticed is that Mask Subaru's mask is covering a bit of his hair. I don't know if it's significant, but it does seem odd, me speaking as someone who's worn wigs before. Mask is colored blue and hair is colored purple to make it stand out a bit.

To review:
- Mask Subaru is about an inch or so shorter than Subaru.
- Mask Subaru is wearing different glasses than Subaru.
- Mask Subaru has much thinner shoulders than Subaru.
- Mask Subaru has a different limb thickness.
- Mask Subaru has a different chin shape.













