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Full remodel of bathrooms and will take this opportunity to replace the particle board subfloor with plywood.

Does one cut the subfloor straight across the doorway (threshold) or does one cut say into the mid line of the doorway (threshold)?

I will not be replacing the subfloor (not now) for floors that abut the bathrooms (doorways). I am not all that concerned about transitions.

I'm thinking it probably doesn't matter. I would (myself) probably due the mid-line simply to follow suit for carpet or flooring install. that said, I would add in some type of support beneath the cut....even if it's just a piece of 2x6 centered across the cut.