For the "famous" scene where Freddie writes a letter to Peggy, the subtitles should sync exactly as the pen hits the paper; a 0.5-second delay ruins the emotional punch.
Title: Decoding "The Cause": The Semiotic and Linguistic Function of Subtitles in Paul Thomas Anderson’s The Master (2012) the master 2012 subtitles
A fascinating nuance for The Master involves the director’s stylistic choice. Paul Thomas Anderson has stated in interviews that he loves the texture of overlapping dialogue—characters talking over each other, as they do in real life. For the "famous" scene where Freddie writes a