Sony isn't exactly known for making world class subs.
Are you using test tones to determine that you are hearing distortion at 40Hz and below? What do the specs say? -3dB at 28Hz? If not, that isn't really that low and feeding it sounds below that could quickly drive it beyond it's capabilities. When it says 28Hz, that could be -6dB or worse, which would mean 28Hz is the ABSOLUTE lowest measured sound it is capable of.