Not Considering

Segmentation is driven by the Segmentation rules, it's not concern of the filter.

SRT (SubRip) filter should use paragraph segmentation

SubRip (SRT) filter should have an option to force paragraph segmentation without having to configure this at TM level.

Standard segmentation rules may cause a single subtitle to be split into multiple segments. This way, translators may accidentally split subtitle into too many lines. They also can't merge two very short sentences into a single line.

When using paragraph segmentation for subtitles the flow of the text in the editor would mirror the SRT flow. Each segment would correspond to one subtitle in SRT.