MKV is a package, not a video enhancement
MKV is a Matroska container capable of organizing video, audio, subtitles, chapters, and metadata. Converting an MP4 may simply place compatible streams in a new wrapper or may require re-encoding. It does not create extra source detail or add tracks that were absent.
Identify what the recipient expects: a container change, multiple subtitle options, or a specific codec. Those are separate requirements. If the MP4 contains only one audio stream, an MKV output will not create alternate languages by itself.