In commercial content, I think this is more of an issue with dubbed audio tracks. On the other hand, subtitles tend to be fairly faithful translations of the original audio, which -for practical reasons- is often not an exact match for the dubbed version. In fact, a good dub is usually adapted to the target languageâ(TM)s customs rather than being a literal, word-for-word translation.
Additionally, dubbed dialogue has to account for lip-sync so it doesnâ(TM)t break the viewerâ(TM)s immersion. I see professional dubbing as a very complex and underrated craft.
All in all, I think most commercial subtitles are quite good (especially if you switch to the original audio), although some are, of course, quite poor.
Does that make sense?