Good point, none. FWIW all of my subs all use the same timings, except where part of a line isn't subtitled. i.e. "Uh, slight weapons malfunction." might be subbed in another language as "Slight weapons malfunction.", and I'd try to shift a foreign sub like that so that the subtitle doesn't appear on the "Uh", unless the line is spoken so quickly it's not relevant. Mine were definitely all timed to go with English audio--foreign dubs were not considered except that I made forced subs (crawl+alien only) available for them.

But yeah, if you have some sort of transform function from GOUT->other, I'm sure you could convert them to other formats as needed.