The point was actually that it is <
you put the 4letter word here that you like the most> to ask for a software to produce a result that is not used according to the standard required for the software
It was like asking for a DVD-subtitle software able to yield subtitles usable with an AVI-file.
Such software exists for long, starting probably with Notepad and ending with Lemony. I mean that process text files.
What it is missing is one software that is similar to
DVDSubEdit. So far, several software approached it from different directions (easySUP can transform SRT into BDsups, BDSup2Sub does rudimentary jobs upon demuxed BDsups,
Subtitle Edit performs other simple jobs upon BD sups).
Each of them have bugs and things to pay attention to.