Tuning to 32 hertz will achieve the "lows" in most cases hower, It is also dependant on the sub and size of the enclosure. I have modeled and bilt plenty of enclosures tuned to 32 hertz because that is what people HAD to have. However modeling showed a -3db rolloff around 35 herts. This is not taking in to account the environment in which the enclosure is located in. In my personal vehicles with moddest bass that is designed to accually listen to and not just hear, I will tune around 26 hertz depending on the set up so I can achieve a flat curve with a -3db rolloff around 27-28 hertz. Again this is based on modeling software which cannot take into account the environment the enclosure will be in.