no man
32hz tunning for 3.7 box is good and 30hz tuning for 4.0cuft max is good
all subs are different ,
a sub in 32hz 3.7 can play best as compare to other subs which u use in same box
38hz - 3.0 cuft is good
SPL box are tuned high and small in size to concentrate is power or maximize its power Peaking at certain high frequency , that what make it loudest
HIGH TUNE - SMALLER BOXES
LOW TUNE - Bigger Boxes
for best pioneer result i found for 2s
35hz tuning @ 3.1 enclosure (40~57hz) great bass response
company recommendation for 2 12"s
35hz @ 3.3cuft for being a loud and Lowers, Normal mode Musical
it doesnt recommend to tune below 35hz , cause FS lies after 34hz
so i would never say play music that makes this woofer to get close it its xmax below FS , else you`re destroying / abusing ur sub