Yes, you can forward to a subdomain. Just define it as a separate zone and include the forwarders and forward-only lines. I believe you need allow-query-cache for this to work.
Delegated zones don’t necessarily need to respond with SOA and NS records. Many load balancers use delegated zones for global server load balancing. Just point your NS records at the load balancer and it should refer the querying DNS server along to the load balancer. Assuming something else is doing the recursive lookups, you just need allow-query for this. If this device is doing the recursive lookups, then you need allow-recursion for this to work.
You do need SOA and NS records if you are going to set up either a secondary or a stub zone. In this case, you would need allow-query.