All channels should be calibrated equally, but there are a few considerations:
1. The RS SPL meter is inaccurate in the very low frequencies (average ~2-3 dB), which is why there are correction charts around. If you calibrate all channels to 75 dB, the sub will really be at about 78 dB.
2. Some people just plain prefer the sub to be slightly hotter.
Personallly, I don't bother with correction factors and I don't fret over it. The ear is somewhat insensitive to changes in amplitude at very low frequencies and very high frequencies. I can't really tell that the sub is maybe 2-3 dB louder than the other channels (and I highly doubt that others can either). Just don't make it so much louder that you can tell the sound is coming from the sub...if you can localize the sound to a particular location, it is too hot.