I wonder if it would be complicated to change the way VLC handles .srt-Subtitles regarding resizing. As I assume, it lays the subtitle on the unscaled video frame and then resizes the frame with the subtext on it. This causes the borders of the text to get quite "rough" (sorry, I didn't find a better English word to describe it), especially with high scaling factors, e.g. DVD to Full-HD. This image should make clear what I mean:
For example in MPlayer, the subtitle text is laid over the image after resizing and looks smooth as a true type font should. It's no indispensable feature, but one I would very much appreciate as I need subtitles for English movies
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