In the old wiki:

http://wiki1.dovecot.org/LDA

-m <mailbox>: Destination mailbox (default is INBOX). If the mailbox doesn't exist, it's created (unless -n is used). If message couldn't be saved to the mailbox for any reason, it's delivered to INBOX instead.

-s: Subscribe to mailboxes that are automatically created (via -m parameter or fileinto Sieve action). (v1.1.3+)

Those have been replaced in Dovecot v2 with:

# Should saving a mail to a nonexistent mailbox automatically create it? lda_mailbox_autocreate = no

# Should automatically created mailboxes be also automatically subscribed? lda_mailbox_autosubscribe = no

But neither of those options are mentioned on the LDA wiki page:

http://wiki2.dovecot.org/LDA

It's only mentioned in passing on the 2.0 page that explains the changes between 1.2 and 2.0.