I took a look at the subtitles for The Tunnel that you provided and here's my suggestions.
3 - Man, it is DEAD out here today.
4 - Yeah, it is pretty quiet now that you mention it.
5 - Well, not just that, but except for roll call, I haven't seen ANYONE this morning.
6 - Not even somebody just walking down the street. Nothing.
20 - I can't read any of the old signs here with the Russian lettering.
21 - For all I know, they're saying my mother's ugly.
36 - and they were talking about these crows that live in the city.
42 - But the problem is that the cars are always moving, so they can't land safely to pick up the nuts.
49 - Ha ha. Yeah. Like Barney.
50 - Barney. Man, Barney's such an idiot.
53 - Get this: He was supposed to check out this store alarm that went off by...
60 - So, what's this about Barney?
68 - Driver appears to be heading... west...in a black four-door sedan.
70 - Requesting an APB. Driver is extremely dangerous.
71 - Copy, Unit 5. Are you in pursuit?
75 - The bastard nearly ran us over as it is!
76 - Copy. Our charts show you're on vehicle patrol.
83 - That's a nice load of crap about us having the car.
89 - Yeah, we could blow his ass off the road if we had the APC.
126 - Civil Protection! Open up!
143 - You've been hanging out with Eddie too much.
149 - I face the reality of an eviction come the end of the month.
153 - Forced to live among the rabble like a beggar.
158 - I came across a curious new hole inside the old Miskatonic Tunnel.
165 - or what their purpose is.
173 - complete with bedding and a worktable.
180 - With no signs of life at the Miskatonic Tunnel,
184 - I shall be nothing more than a ghost to him.
191 - I must say, I feel like a bit of a mole, living in this subterranean abode.
192 - Though it's giving me far more comfort than any dwellings above the surface ever did.
197 - as it looks to be an antechamber of sorts.
198 - On the opposite side of the entrance of the room,
202 - If time permits, I may explore these rear tunnels to see if they lead to anything.
258 - I'd normally say to split up but these tunnels are a maze!
260 - You take point. I'll be behind you.
266 - Eh, jeez.
267 - This is turning into some morning.
273 - Looks like the rats got to him.
291 - Then we'll ALL try and find Dave and whoever else is down here.
292 - Mm. If Dave ran back to loot that shack when I wasn't looking, I'm gonna zap him with my stun-stick.
294 - I'm Civil Protection. I'm trying to find my partner,
295 - plus, we might have some trouble back in these tunnels.
302 - I'LL BE BACK WITH A PLATOON TO FLUSH YOU OUT!
308 - This would be a lot easier if he wasn't off clowning around.
321 - That guy'll find out what happens when Civil Protection comes a-knockin'.
338 - This stuff on me is worse than riot foam!
345 - Oh, God. You're one of those body-mod junkies.
346 - With the piercings... and the...
358 - Hey! No! Don't come near me!
I'm not 100% sure about line 338, though but I think that's what was said.
Also, between lines 322 and 323, Mike is waking up and he says, slurring, "I'll teach you to conjugate your verbs... punk..." Also, the ellipses used came out weird due to them being a single character in the file, so I changed them into three periods. And when Mike and Dave are referring to "Dispatch", this is a title so I capitalized the D. I have provided an updated SRT file for these corrections (except for the "conjugate" line).
Thanks for subtitling this! It must've been very hard work!