A question regarding tuning subwoofer boxes.

[nightendday]

So, While I am currently sans car, (long story) I still have some of the car audio stuff left over. I run this in my room so that I have a half decent listening experience with my records/ipod/radio. I have two pheonix gold 12" subs, and a Koss 2x75, or 1x150watt amp. I've cut up an xbox power supply to deliver 12v to the amp, the supply also provides over 13amps of current, so I have enough power there.. My question is this.

Using software, I've inputed my data and got the dimensions for a box. I want to go ported, and my question is as such, as I move the frequency the box is tuned to, I can get an almost completely flat graph with it tuned to roughly 24hz, OR tuned to about 35hz I can get a 5 db boost. It's my understanding that if it is sound QUALITY I am after, I should tune the box for the flattest possible response, and if SPL is what I want, I would tune for the greatest gains. Are my assumptions correct?

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[Better-Action 10+ year member]

Yes. Sq tuning will usually fall between 25-32hz. Spl in the 40-60hz range. 33-37hz is a good mix of both.