You would think, but the Hz control on the sub isn't an exact science, and there's quite a bit of rollover on that 40Hz frequency. It's just a parameter, not a parametric setting. The sub will (supposedly) play down to 25Hz even though the Hz control only goes down to 40Hz.
The XSUB IMO sounds best when the frequency is taken down as low as it can go. It's such a tight box with quite a bit of power, that it wants to be a punchy musical sub.
To get it to focus on the extremely deep HT bass, I've found that by dropping it to 40Hz and bringing up the gain, I can better control the deepest bass.
I'm a little bit off the beaten path when it comes to setup. I prefer to get my main speakers to sound as good as they possibly can, then add in the sub for bass (2 channel only).
For surround sound, the same applies, but I start out getting the 7 speakers to sound their optimum, then add the sub. I hate to take away from what my main speakers were meant to do, even if the crossovers take a load off my amp. That's why I've installed a pc fan over the heat sinks. So I can drive the amp and push the speakers - especially the woofers. Sure, I can take it down below 60Hz on the mains, but honestly, how deep are dual 7" woofers really going to play? And with a rollover effect, they'll put out a few Hz lower than that.
Overall, I'm very satisfied with the sound.