Which one is the best 12" sub under $70?

You may divide them into two categories:
1. Best sub for SPL under $70
2. Best sub for SQ under $70

Price must not include shipping / handling
You have to support your choice with
few arguments
It may be available for online purchase at
$70 or less

Send your options.
Here are a few ones:

Cerwin Vega HED-12DVC
Infinity Reference 1220W

Thanks
Hope you can collaborate