"The development code of this vehicle is 086A[4] and its main production names 86 (pronounced "eight-six" or Hachi-Roku (ハチロク) in Japanese, but more commonly pronounced as "eighty-six") or GT86, reference historic Toyota front-engined and rear-wheel drive sports coupés and hatchbacks, in the form of:
the 1967 2000GT (Japan's seminal fastback coupé whose design cues adorn the 86 and which was also powered by a 2.0-litre engine); and
the 1983 to 1987 AE86 range (renowned for its handling and drifting abilities).
Toyota also referenced to its first sports car, the Sports 800, given that both this car and the 86 share a boxer engine layout,[5] as widely used by project partner and 86 manufacturer, Subaru."
Good old Wikipedia! Whether it can be trusted is another thing. I didn't know it was also related to the engine layout.
Totally fair, if I had £26k I would certainly not be happy to spend that on a GT86. Though to spend £4k on a G7 GT and then keep the remaining £22k... much happier!