Let me put my question in another way:
How exactly is the SWmm in output.sub calculated and what is the mm unit referring to?
Typically the soil water content or soil moisture is measured or quantified as Length of Water Column/Length of Soil Layer depth so the result values would be unitless or something like mm/m which is essentially unitless with a multiplier.
I am just unsure if this is also the case for SWAT soil water content output since there is little information given in the I/O document and theoretical document.