1. sub-surface irrigation method can be used effectively in having low water capacity and a high infiltration rates. Moreover, evaporation loss from ground surface are minimum or absent. In this method, it is possible to maintain the water level at optimum dephs.
Operation and maintenance cost is high. However, you can do field operation with minimum trouble. Evaporation is considered zero....so can achieve higher efficiency
It reduces surface evaporation as compare to surface drip irrigation method which as good as zero
No attacks of rodents . Easy for intercultivation . Helps to increase WAU and Fertilizer Use Efficeincy. Some times clogging of dripper outlet may due to crop roots.
There is a reduction in evaporation from the soil compared to surface drip irrigation and also the water can directly reach the roots because it is located within the root zone compared to surface drip irrigation
It helps mechanised farming too. Your machinery can run without hassle. The system can be installed for long time, no need to remove before harvesting and cropping for the next season.
Most of the comments above are fulfill your requirement in technical basis. I can say something on practical basis according to sri lankan conditions
1. Surface drip irrigation lines are usual damaged by wiled animals like rats, rabbits like pests, but this incidence can be controlled into some extent by using sub surface drip lines. As per my experience, in sugarcane like crop cannot be managed if drip lines are getting damage frequently.
3. Accidental fires are great aspects to be consider specially during dry seasons. Surface drip system can be destroyed easily in a such case.
3. In row planting crops, it will reduce the weed growth in between the crop rows.
4.Also, it reduce the evaporation from earth surface
Also, other commentators indicated above are agreed for your question.