Yeah, he's right. What an unofficial instructor told me once is that the alphabet doesn't exactly represent the sounds of the kana and the language, it's just aproximation.
Anyways, I don't want to be hater, I'm all about the love (well not really but it sounds nice). So just suffice to say I don't like anime being defaced by romaji hardsubs. And about the ASS subtitles talk earlier, I've been playing around with it, and I see nothing wrong with those softsubs nor the playback, assuming that the player actually supports it. Generally, it either does or doesn't. If it plays mkv, it usually does. (We see very little fansubs in avi these days, if any. What's the excuse?) I give you this example
ใในใ.mkv I remember when I first got a CDR, I burned this for a portable cd and listened to it all the time.
btw, if anyone can play that who knows their stuff, let me know if there's any mistakes.