I agree with this 99% of the time.
1. I have found - occasionally - that some films that have quite a bit of dialogue AND also begged to be appreciated visually sometimes benefit from switching to the dubbed track. "Metropolis" (the anime film from 2001, NOT the silent film from 1927) comes to mind. I first saw it with subtitles, but I sometimes got lost because I was too busy gawking at the visuals ("Holy cow! Look at that enormous fish in the tank! That's amazing!...Wait a minute, what are they talking about?").
Actually, this is probably best handled by a second viewing where you already know the story.
2. Sometimes the quality of the subtitles can be really bad. There was quite the
kerfluffle over the subtitles included with the initial DVD release of "Let the Right One In", which were apparently a badly butchered job quite different from the theatrical subtitles.