Copying subtitle file to the device would be much better than burning the subtitle in the video.
Burning the Subtitle forces a Transcode hence wasting so much time.
Copying the .srt file to the device would save huge time and also allow user to switch subtitle ON/OFF
It also allows the possibility of having multiple subtitles on the device where user can switch between different language subtitles on the go all within the Synced Video.
Bottom Line : It will save time, allow user to ON/OFF Subs and also switch between other language subs