DB's and blast intensity are DB's and blast intensity.
Out of equal length barrels, I would tend to think the 38 is going to be more of both than the 22 subsonic. It takes more powder which generates more pressure to launch the larger and heavier projectile of the 38 compared to the 22. And the heavier the bullet, the more powder it takes and the more pressure it takes to still do the job. This is an open ended assumption because you can have different levels of energy between 2 cartridges that propel the same size and weight bullet, example: 30-30 and 30-06. Neither are pleasant on unprotected ears, but in equal bbl lengths the 06 is going to punish you more because it's a higher energy cartridge.
Now, there is one type of shooting I engage in where I usually don't use hearing protection and that's firing a 22 rifle, and it's rare that I do any more. Probably still not advisable though.
However, I use hearing protection when shooting ANY handgun including 22's, sometimes double with heavy magnums.
Your surroundings where you shoot can have intensifying or muffling effects on the level of blast to your ears as well.
And of course when taking your shot at that deer in the field, you don't hear or feel the shot at all!

Game animals make terrific silencers! LOL!