As we explained a lot of time, it’s not Docker related. Debian 10 VM with KVM here (Nvidia GPU passthrough).
Just to try, I installed th latest release of PMS on my computer (Arch) and I have been able to reproduce the exact same problem with default settings…
The file : MKV, H264, SRT
Without subtitle : < 5% CPU usage from PMS
With subtitle : 100% CPU usage