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loudest sounds to the human ear come around 50-70 Hz, so i would start there for SPL. but PReal suggested 32ish Hz formy daily used systemfor good SQ and havent been dissappointed yet.
keep in mind if you tune it that high (around 50-60 hz) you can damage the sub(s) if you play regular music. not SPL test tones. so if you get somethin burpin around 25-30 Hz on your CD player you might blow somethin. if its not a strict comp set up just tune it around 30Hz.
you can tune a single box multiple times. no need to build more boxes. take a couple days to build one quality box, and work on the tuning the next few days.