Yeah, I'm focusing on independent/low budget film companies, because even though it costs them to subtitle movies, people can easily do it at home, with DVD subtitling programs and a transcript of the movie/show available. This means, surely, they are capable of subtitling movies for low costs.
Well, if it does cost a fair bit to subtitle, I'd love to hear all available information on the subtitling process of DVDs so I can better understand it. The low budget DVDs that they release without captions are usually full screen format, and with hardly any extras, so I'm guessing they did things in a bit of a rush and couldn't be bothered cropping it to widescreen and putting extras on. I'm hoping that they will put close captioning on all DVDs for the deaf/hearing impaired people out there, but first they have to be aware of a major need for it.