It is none of the the ground points under the hood. Subaru wouldn't come back out of the passenger compartment with the ground wire, its not cost effective.
For the measurement... it was taken from the negative side of the low filament to the negative battery terminal, thus testing the bulb terminal, wiring & crimps, headlight switch, ground point to the body and negative cabling to the battery.
In just writing this, I realize that if the voltage drop is only the low filament side and the high is ok, then it is the low side of the expensive switch and not the ground point. Ground point failure would affect both.