I still think it's weird that a subtitle codec breaks the hw. acc. of the video codec...Aren't they 2 completely different things? Is the subtitle codec supposed to influence the video (processing/quality)? Isn't that something that should be added later, after the processing of the video or something? That sounds more logical to me...
But than, I don't know how this works...
Depends how the subtitles are drawn / rendered on the screen. There are few possible ways to handle that. First two are allowing HW acceleration to be used when decoding the video stream.
1) Subtitle is drawn by MP code, by using DirectX surface. This is how DVB subtitles are done.
2) DVD subtitles are drawn / decoded by the MPEG2 codec (subpicture input pin). This is also hw DVD menus are drawn
3) Adding a vobsub or other subtitle filter to the directshow graph. This filter gets inserted after the video decoder and this will disable the hardware acceleration as there cannot be anything between video decoder and video renderer if the HW acceleration is used. (adding ffdshow as postprocessing filter will also disable the HW acceleration).