so your saying there is not advantage at all from tuning a box to 26 or 31.... i'm pretty sure it will play even flatter tuned real low... anyway i'm sealing it up and i'll see from there... It all depends on the install, goals, space available, choice of driver etc. 31hz is fine for most ported installs with the Xcon, in car audio due to cabin gain evident in many vehicles. There is nothing wrong with 26hz at all, but there is a point where the law of diminishing returns will kick in and you might as well go sealed for the vehicle. Home audio, that is a very different story, enclosures can be much larger and tuned much lower.