This is going to be an interesting case to watch. But it feels overly litigious and gold-digging. Of course I agree accessibility is important. But as you pointed out, closed captioning needs to be supported by an app before any podcast can provide closed captions for it. They might as well go after Spotify, and every other music app for not closed-captioning music as well. Second, why should any government place an expensive mandate on every podcaster, most of whom are hobbyists, to provide closed-captioning? It's not at all reasonable. Do we require every piece of art to be accompanied by an audio recording describing it for the blind? No. Neither should we place a similar burden on podcasters.