This lawsuit, and threat of litigation on behalf of disabled individuals, is the only reason why they've been making the relatively quicker process this year. This isn't a cash grab, this is simply the only tool disabled persons have to force Netflix to comply with the law and accommodate them.
Unfortunately, disabled individuals "voting with their dollar" will likely not be enough of an impact to cause Netflix to alter their business practice. That's why laws to protect minorities exist, because when left to the free market, such minorities cannot exert enough market force to prevent being discriminated against. There are minority groups that we protect against discrimination as a civilized society, and disabled individuals are one such.
Only a third of their streams support it, and they have been "working on it" for a long time. Working on it isn't good enough, you need to make the experience accessible to disabled individuals, period. That's the law, and rightly so.
All their DVDs contain subtitle options, so the content is there. They can make the content accessible by providing a separate "burned in" copy of the content with subtitles for those who need it, and they could have done that a long time ago.
The vast majority of Netflix's DVD contains subtitles, so they are available. There is very little excuse that Netflix has for not having this content available. While "the best" solution from a technical perspective is to figure out a way to add captions to content, the alternative, serving up a "burned in" caption feed for those who need it, is technically possible and easily done.
Of course that costs Netflix money, they have to maintain two copies of each movie. But the law says you have to make the same accommodations available to disabled individuals as others have. Disabled persons shouldn't have to wait until Netflix can find "the efficient" answer, or the best technological solution. It is Netflix's responsibility to make this content accessible, and if today that means two copies of the content, so be it. Such laws are there to protect disabled individuals when it's not the best answer for a company's "bottom line" to accommodate them.
Netflix has been dragging their feet on this, and this is why they will likely lose this case.