Subsurface scattering is not working in UE5 Early Access. There is no transclucency or light scattering whatsoever. Also, the lit parts have lighting arifacts. Directional light shows through subsurface materials but not as expected: there is no scattering, only the light shows through the mesh as a square with glitchy boundaries.
I applied this material to a static mesh:
This is the result
This is what it should be as seen in UE4.26
The link to download the project (Open the level Subsurface_Error from the Contents folder):