I'm at 33 right now and I like it. I do like the lows though so in the future I might tune in the high 20s. I listen to mostly rap and electronica. Gucci, Jeezy, Zoe and Lil Wayne all have songs that hit consistently in the low 40s to high 30s with dips into the low 30s and high 20s (Put On For my City, Hypnotize, Trappin Aint Dead and a few others). With my 33hz tune I can play rock and everything else fine. I have built/heard setups tuned from 31-38 and they have all been pretty musical imo. However as mentioned throughout the thread, the lower you tune(below 33-34), the more top end you will loose (65-70hz +)