Reasons against: subtitle file proliferation (which leads to overwhelmed/confused people), and at least in the case of German matching subs, lack of a theatrical reference for Star Wars, which I also use for the matching style in Empire. I’d hate to make matching subtitles that don’t actually match once a reference is found.
I understand that and I would be perfectly happy if there were only native, no matching subtitles.
Also, the German version is typically watched with the German dub, and I make no promises that my subs match dubs.
Sure, they are not for the hearing impaired but for people who like to watch original version with subtitles instead of dubs (yes, they also exist in Germany 😃 )