Lower tuning will be flatter and IMO more musical, typically. If you want strength to your lows, you may want to tune a little lower. Tuning higher will result in a higher peak, so just keep that in mind. If that's what you want, then go for it. I personally like to tune low, because I like my bass to be a little louder as it goes down to 30 hz. I've noticed that tuning low usually helps the peaks, where when you transition notes, higher tuning can be brutally louder on some notes than others. Tuning lower helps smoothen the transition, usually, depends on cabin gains, and that allows for typically a flatter response, where there's less loudness difference between notes. I have a good bit of EDM with low to mid 30's bass. And EDM is very dynamic, a lot of quick bass, a lot of rolling sweep type bass. If you do a sweep from say 30-60 hz with a 30 hz box vs a 40 hz box, you may very well understand what I mean about peakiness and note-loudness transitioning. I just like loud music, and I like to play low. But that's the beauty of audio is that you can tune to whatever makes you feel good
Tuning in the low to mid 30's seems to be what most people like, from my designing experience. I personally get far more customers wanting to tune very low to play around, vs tune very high to play loudly. I find that interesting, not sure what it means. Most customers just want loud, daily music. So, just some thoughts.