I've noticed this too, it's not as annoying as the audio description thing, but definitely takes the wind out of a joke at times to have it spelled out on screen before it's delivered. It would be cool if the people making the subtitles could be a little more artful about it, and maybe introduce a slight delay for the punchline of jokes and big reveals.
Interestingly this isn't a problem for me. I usually watch with subtitles because I 'hear" better with them on, but I'm not consciously reading them. I assume some part of my brain is cross referencing what I hear with the words on the screen as I hear it.
My girlfriend however has a tendency to laugh or react to a line before it's delivered which is REALLY annoying.
