In an authority record, 008/14 = 'a' says it's appropriate for use as a main or added entry (1xx, 7xx), 008/15 = 'a' says it's appropriate for use as a subject entry, and 008/16 = 'a' says it's appropriate for use as a series entry (800-830, 440 since we still support it). In a world where we support multiple subject thesauri, we need a way to tell the difference between a name entry which intends to be used as a main entry and one which intends to only be used as a subject authority, and the way the subject-only one should say that is by having 008/14 = 'b'
Using 008/16 would be a bit more trouble since AutoCreateAuthorities has never bothered setting it since we've never used it, but we already need to teach it new lessons for bug 31925 too.
But we do have the virtually unused LinkerOptions to let people opt in.
*** Bug 38494 has been marked as a duplicate of this bug. ***