To gain-match identical subs, the most rigorous method is to move each sub to the middle of the room, place a mic very close to the driver, and measure the SPL. Then move each of the other subs to the exact same position with the mic exactly the same distance away, and set the level to the same SPL as the first one. I place tape on the floor around the first sub, so I can ensure the subsequent subs are located in the exact same place. I don't move the mic between measurements. This works for identical subs, and the level knobs should be at the exact same point, assuming the amps are consistent from unit to unit. It also works for different subs, but then you should expect different settings on the amps.
Mark Seaton was the one who suggested this method to me, and if it's good enough for him, it's good enough for me.
Craig