@Abathur
They are. Fortunately I can play this in VLC Media Player and use the Subtitle Delay function on its Tools\Track_Synchronization\.
I use 1.8 seconds delay from about chapter 17.
The delay function on MPC-HC (x64) doesn't seem to work, for me.
Hope this helps you, future wanderer.
This release has garbage subs. Audio and video are good, so if you wanted it for the English audio go ahead, but if you wanted to watch it subbed find another release.
If anyone is still wondering about the subtitles I'm pretty certain its actually a problem with the US release being stretched by roughly five seconds. I have both the US and JPN Blu-Ray and I tried muxing the English audio and subtitles to create my "perfect" version like I did with the first two movies but no matter what they could never be fully in-sync all the way through the movie.
For anyone who's watching the dub, I fixed the Signs & Songs track. I had to change the timings of everything not part of the ending song manually, since the desync gets progressively worse (which is also why I didn't fix the full subs track, other than the fact that I personally didn't need to).
I uploaded the ASS file [here](https://drive.google.com/file/d/1TXY5n6W4JkR2igfoDyDRvo6GesGQVKQQ/view?usp=sharing)
So I managed to sync up all the subs; all I needed to do was transform the framerate of the subs to a constant 24fps and shift the times backwards by 690ms.
I've uploaded all the subs [here](https://mega.nz/folder/otxhxRrI#KvPMQaXA9lWJgzbSsiIS3w). I also deleted the file on the drive link from my previous comment (mostly because it was leaking my email and I didn't realise)
The folder includes all the subs the video file had. The only modification I made to them outside of syncing them up was removing the letterboxing from the credits in the signs/songs track, because the lyrics weren't showing up. The "466 modified" signs/songs file has some personal modifications I made to the signs/songs track (including: 3.33's english logo at the first title card, removal of the letterboxing from the credits, and cooler karaoke styling copied from one of the other files).
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