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I'm with most of the other posters in this thread in recommending a format like SSA or ASS.
One key thing you have to keep in mind is not only do browsers have to implement a renderer, but someone also needs to implement the tools to *create* subtitle tracks in this magical new format. Wouldn't it be much easier to say you can use <insert one of many currently popular ASS subtitle applications here, Aegisub being my favorite for ease of use> but only features x, y, and z are supported and the rest will be ignored?
If you're careful about what features you choose to add to ASS, you can end up with a subtitle track created by existing, mature tools that works both in HTML5 and existing video players. That makes your work pretty easy.
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