Have read these howto threads? The last one is the current one but I don’t know if you need the older ones too. It has obviously been an evolution here, probably since AI has evolved a lot the last couple of years.
How to create subtitles for a scene (even if you don’t understand the language)
How to create subtitles for a scene (2024)
How to create subtitles for a scene (2025)
If I understand it correctly this tool is used in the process:
FunscriptToolbox
There is also a thread where subtitles created using the described method above are published:
New Subtitles Available watch topic