At this moment, me and the team I am part, we have at least 1000 CREATED subtitles (I personally come close of 100). Some of them use a media player to preview what they are subtitling. We also have an on-line translation program (used just to translate an existing subtitle).
As for 23,976...we don't calculate in our heads.
As for Subtitle Workshop, many of the last builds had many bugs, and some of my friends gave up in using it. I personally use and reccomend Subtitles Translator.
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