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From LYS1TH3A:

Video:
#1: [Kawaiika-Raws] BDRip by DeadNews / 1920x804p / H.265 / 10-bit / 3265 kbps / 23.976 fps

Audio:
#1: Japanese / Opus / 5.1 / 48.0 kHz / 320 kbps
#2: Japanese / Opus / 2.0 / 48.0 kHz / 192 kbps
#3: English / Opus / 5.1 / 48.0 kHz / 320 kbps

Subtitles:
#1: English ASS [Full Subtitles [Dae]] (default)
#2: English ASS [Full Subtitles [MaxEffort]]
#3: English ASS [Full Subtitles [Crunchyroll]]
#4: English ASS [Full Subtitles [USBD ASS (OCR’ed)]]
#5: English UTF-8 [Full Subtitles [Netflix]]
#6: English PGS [Full Subtitles [USBD PGS]]
#7: English ASS [Signs & Songs [Dae]] (forced)

Notes:

• I OCR’ed the USBD PGS sub, restyled, and fixed all the OCR errors I could find.
• NCED is from Beatrice-Raws because Kawaiika did not include it.

Comparison from seadex: Josee, the Tiger and the Fish (2020) - Beatrice-Raws vs Kawaiika-Raws vs VCB-Studio vs JPN BD vs USA BD vs GBR BD vs FRE BD

Mediainfo

https://myanimelist.net/anime/40787
https://anidb.net/anime/15287