Just wanted to add that people in more than 40 countries are looking to movies with subtitles!!!
So D-Link, check out this page on Wikipedia:
http://en.wikipedia.org/wiki/Subtitle_(captioning)#Subtitles_vs._dubbing_and_lectoring
This should convince you!
The lack of subtitle support is the only reason why i don't use the uPNP AV server. I'm using PS3 Media Server (fantastic product!) running on my desktop to stream to my PS3.
Just add subtitle support to the DNS-323 and it covers ALL my requirements.