This is already discussed in the GOUT Sync thread. While I agree that I’m not particularly convinced of the need for a new video standard that’s only a couple frames off from the previous standard, the team is clearly all-in on this.
And for subtitles and typical dubs, I do not think there will be any noticeable sync issue. For voiceover-style dubs (Russian, Ukrainian, Polish), it will be noticeable, but just barely. Subtitles in particular often have larger than two-frame differences from audio all the time for other reasons. Don’t sweat the subtitles.
I am closely watching this development. If it turns out other major video projects start using this standard, I’ll make sure nobody’s left in a lurch. If it turns out this is just a quirk of this one project, then I’m less inclined to rush into things.