yup confirmed that part is the same and the rub is $130USD vs £330 that is shocking
2008 WRX
http://www.buysubarupartsnow.com/oem-part/subaru/impreza-parts/2008/wrx/2-5l-h4-gas/brakes/anti-lock-brakes/front-speed-sensor/27540ag111
2011 WRX
http://www.buysubarupartsnow.com/oem-part/subaru/impreza-parts/2011/wrx/2-5l-h4-gas/front-suspension/brake-components/abs-sensor-left/27540ag111