Don't forget the opposite of "following but not subbing": subbing without actually reading!
So yeah... you can't really say one is more important than the other IMO. You have to look at both to analyze what is really going on.
Views.
My 970 subs don't mean shit when only a fraction of them translate to views. And views without subs still contribute to you trending on the site.
Many people will look at you as you walk through town, but it's the people that smile and say "hi" that make your day. My point is a view is just a view it has no meaning to me. A sub means someone stopped to at least acknowledge me.
Subscribers are important because it means that he/she/they liked what they saw and he/she/they want to follow your work and see more.
Views are important because this means that your work is "attractive" in some ways.
So, well... if subscribers are active (with comments, likes...), they are more important. If they are inactive, the importance is equal.
Views? Subs? What are those, precious?
Something we don’t get-
… Sorry. You can ignore that.
For me personally subs are more important, those who even give a like sometimes.
I would say they're both of equal importance...Because it's important for people to view/see your content and it's important for you get subs because then you know that people wanna keep reading your work.
Technically speaking, it has to be subs. After all tapas rewards you for having subs, but does not necessarily reward you for having lots of views.
Any one can view or read, But a sub can get notifications, interact, comment, like, subscribe, earn and spend coins, buy and tip them as well, and showcase their own libraries and series, and post on theirs and others walls.
Subs are more important to the blood flow of the site and its community, where views can come from anywhere and leave without much impact.
For example, having to choose between having 500 new views each day or having 100 new subs, I think most would rather have the subs.
Honestly, i really enjoy comments and likes. I enjoy reading and replying to comments while they also can give me some form of a gauge on how people are reacting to what I post.
Subs make me very happy because it means people would like to stick around, but when it comes to Tapas, it also means you are closer to tipping! 
With the way the website algorithms are set up, probably views since subs that don't read the comic actually hurt you and make it harder for you comic to show up in popular or trending.
Also views brings in that ad-rev.
On paper I'd say subs since you can argue those people enjoyed your work enough to subscribe to it in the hopes of being alerted to when you put out something else.
But then sometimes you get cases of someone having a lot of subs but a view count smaller than what you'd expect so I guess it's hard to say which is more important.
I'm not really sure, to be honest. Subs are nice because they indicate that someone at least showed interest in your comic at some point, but I can't discount views either because some people like to follow things without subscribing to them for whatever reason.
...Can I go with option C: comments? Because nice comments make my day the most, haha.
Views for the amount of people who read (or browsed) your work while Subs are those who like and support your stuff.
I don't know. I think subs tho because I want people who will stick around. Am currently hoping for 2 more subs to get to double digits.
A view might be a loyal reader who visits Tapas only for your project and thus doesn't ever bother to register with the site. Maybe a View is a person who read some, did not like it, and then did not subscribe. Then again, a view might be a bot scraping the website to update Google for all I know. I don't understand the Views stat, so I don't trust it.
Subs? Eh, I have next to none, so I try to not think about that.
I think that the amount of views on the lowest viewed episode and the amount of subs is equally important. Just because someone has clicked on the work (or even subscribed), doesn't mean they're interested enough to read through the whole thing.
And then there are those views you get on each episode without any advertising within a week of updating. Those are most probably the dedicated readers (whether they're all subscribers or a mixture of subscribers and silent readers, you can never really know) who are the most important to have.
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