I can't tell what windows you are looking at. Working as expected here on 23.0.0 on Win10
I'm working on a mac book pro.
I mean what application are you viewing these in - is the first screenshot from Finder or Premiere Pro or what?
And what are you trying to do? Import the srt to PR?
According to 2nd Screenshoot your try to import .srt files from import mode where in import mode .srt files not support to view. Try to import from Edit mode or directly drag and drop from Finder.
Ahh, thats is probably it; you would think the new import panel would support it.