I don't know what happens to sites that are collecting links to videos that were not made by the site author, because clearly the author can't modify other people's videos and can't rehost them without violating copyright. But a human judge wouldn't be fooled by it in this case :)
Also note: the law requires captions, not Hebrew captions. The captions must match the spoken language in the video.
By this measure, I'd expect SUBtitles to be under the damn video, not overlaid on it.
https://www.w3.org/WAI/WCAG21/quickref/?versions=2.0#qr-medi...
Failure F8 seems relevant to the loophole: https://www.w3.org/WAI/WCAG21/Techniques/failures/F8.html
If there are some mistakes (due to sloppy or autogenerated speech to text) it might work but not if it's totally wrong