I think we both know the bad/useless parts of the .srt standard.
offtopic: I never used srt format to create a subtitle. I allways use .sub and when done, convert to .srt.
SUB file:
Code:
{1}{2}This
{3}{4}line
{5}{6}is
{7}{8}1
{9}{10}frame
{11}{12}length
SRT file
Code:
1
00:00:00,042 --> 00:00:00,083
This
2
00:00:00,125 --> 00:00:00,167
line
3
00:00:00,209 --> 00:00:00,250
is
4
00:00:00,292 --> 00:00:00,334
1
5
00:00:00,375 --> 00:00:00,417
frame
6
00:00:00,459 --> 00:00:00,501
length
The smalest time for a subtitle line to be displayed is, as you can see, 0,04 seconds (for a 23,976 fps file - 0,033 for a 30 fps file). You don't need a time sample smaller than that, it's uselss (or pointless). On the other hand, human eye need about 0,5 secs for a line to be displayed to read it comfortable, so, again, no need for more precision than that. Probably that's why no player display time in smaller increments than 1 sec.