Does this have OPED from SNSbu?

Yes.

How much are you improving upon SNSbu’s release?

Tezu and SNSbu are very similar, with SNSbu just rewording things without improving accuracy of the translation. Not to belittle their effort or anything, but following the story beyond some general gist is a tough task with either of those due to so many mistranslations. In comparison, these subs have been reworked to the point where it's pretty much an original translation because nearly every sentence of any length or complexity had to be retranslated, and most of those that got the meaning across more or less accurately often had to be reworded either to better reflect the meaning shades of a given original Japanese sentence, or to improve the flow.

Thank you so much for your effort and the subs. Any plans to do the third movie as well ?

Yes, I'll do the third case as well.

What release are these timed to because it's wayyy off from the one I have. Also, fonts?

Timecodes are from SNSbu, but they work with Tezu too, as far as I checked. Font bundle: https://files.catbox.moe/fd6b6q.zip

Thanks!

@Terra Thank you!

If you guys are looking for alternate video/audio for this, I muxxed my own version from LowPower-Raws's release (found them on #NIBL). They are higher bitrate and I assume not "leveled" like Tezu's video, but the file sizes are in the same rough ballpark. You also get both 5.1 and Stereo mixes (much better for understandable dialog without crazy loud effects for me). I originally just muxed Tezu's subs into them, but it sounds like these will work, too since they also match Tezu's video.