it looks nicer. the two baffles stuck together are stronger. however, its a biatch to take my sub out cuz the gap between the baffle and sub is about 1-2mm.
it's also a huge pain when your sub is 40 pounds, and you're trying hard to get it out of the recessed area. //content.invisioncic.com/y282845/emoticons/frown.gif.a3531fa0534503350665a1e957861287.gif
When you flush mount it you do not have to have it right up on the sub, give about .5 inches or more around it and use a router to knock off the sharp edge.