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Clockspeed alone means nothing. A modern 2GHz Sandy Bridge CPU is not slower than a 4GHz Pentium 4, obviously. What matters for single threaded apps is per-clock speed and modern Intel CPUs have dynamic overclocking through Turbo Boost when appropriate.
Unless there's some wonky issues with the softsubs themselves, a Core i3, Clarkdale or SNB, should be able to handle it without issue. The real problem comes when trying to build a fanless HTPC, where you're working with the P4-level performance of an Atom or Brazos CPU. The GPU decoding can be useful, but using DXVA means you're forced to use MPC's internal subtitle renderer, so you lose effects and stuff may not display properly.
If I were building an HTPC, I'd probably just forget going fanless and drop in an SNB Core i3 for the Quick Sync capability of Intel's new IGP.
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