There are good reasons for sub soiling, but there are serious reasons to leave it alone. Hard pan forms for a couple reasons. As has been promoted above running heavy equipment across ground, especially when it's wet can cause formation of a hard pan layer. So too will any thing that loosens soil to a certain depth. Soil then settles and puts a lot of pressure at the bottom of the plow layer. There's another cause. If you think about it, soil is nothing but a chemistry lab. There are reactions taking place at different levels at different times in the course of a soil's life (eons?). Some hard pan is cause by reactions of stuff (!) where the soil composition is different. Possibly, the naturally formed hard pan keeps a lid on other stuff, like aluminum, you don't want in your soil layer.
All this assumes there is a hard pan. You can buy (I'm not suggesting you do) a
soil compaction tester.
But you can make one as well. Just take a piece of steel rod no more than half an inch in diameter. Sharpen one end. Put a handle on and and go stick it in the ground when the soil is "normally" moist. Most should be able to push that rod into the soil two feet. Sure, you might find roots and rock, but there's somewhere you can push that rod really deep -- unless you have hard pan.
I'm not suggesting everybody run out and do this. Not necessary unless you have serious problems, but it's food plots!
I am not a professional. Results may vary. The characters presented here are paid actors. Consult with a real soil scientist before performing these actions!