The manufacturers tuning is normally the tuning that is best suited for the sub. Examples would be the AQ HDC sounds best on all music in the 38-40 hz range. It can play lower while being tuned that high, and most people who originally tune to 35, move their tuning up to 38 and say they liked it better.
The exceptions to this are if you like really low music for say a FI Q, instead of tuning to 32 or 30, you may tune to 26 or 28. If you like a really flat response across the board, someone would tune their port very low 20-22 and this would yield a lower output but very flat response.