I'm hearing-challenged, to put it with political correctness. I can still hear, but I frequently miss words midst the background noise of the music and sound effects.
Every subtitling system for theaters requires you to focus your vision to within a couple of feet of your eyes to read the subtitles, and then jump back to follow the movie. I can testify that about 20 minutes of this bouncing back and forth leaves the eye muscles feeling boiled in oil.
At home, the subtitles are at the exact same focus distance as the TV screen, for some funny reason, and I can follow the story in complete comfort and read the subtitles as I do.
The theater, at least for me, has become a place I go to only when my family insists on it. I can preview whether I want to rent the DVD and follow the dialogue: at home.