here is a subtitle movie i made with quicktime.

it has a video, audio and text track with these subtitles:

this is a subtitle test
made in quicktime
for mplayer developers
thank you for your hard work!

--------------
MOV: Track #2:
MOV:  Track header!
tkhd len=84 ver=0 flags=0x0 id=4 dur=10014 lay=65535 vol=0
MOV:  Edit atom!
MOV:   Edit list table (2 entries) (ver:0,flags:0)
MOV:     entry#0: duration: 5214  start time: -1  speed: 1.0x
MOV:     entry#1: duration: 4800  start time: 0  speed: 1.0x
MOV:  Media stream!
MOV:   Media header!
MOV:   Handler header: mhlr/text (app2) Apple Text Media Handler
MOV:   Media info!
MOV:    Generic header!
MOV:    Handler header: dhlr/alis (appl) Apple Alias Data Handler
MOV: unknown chunk: dinf 28
MOV:    Sample info!
MOV:     Description list! (cnt:1)
MOV:      desc #0: text  (43 bytes)
MOV:     Sample duration table! (1 blocks)
MOV:     Sample->Chunk mapping table!  (1 blocks) (ver:0,flags:0)
MOV:     Sample size table! (entries=4 ss=0) (ver:0,flags:0)
MOV:     Chunk offset table! (4 chunks)
MOV track #2: 4 chunks, 4 samples
pts=4800  scale=600  time=8.000
EL#1: pts=0  1st_sample=0  frames=4 (8.000s)  pts_offs=0
Generic track - not completely understood! (id: 2)
--------------