short answer: 19
long answer: make sure u have strong signal going into the headunit, that is also not clipping
so, since most of my music listening will be done using either bluetooth or when phone is plugged in with android auto, i tuned using those settings.
-when using bluetooth -- making sure signal from my phone was at highest without boosting. in my android its the point highest without turning red on the volume fader.
-when using android auto, phone volume does not affect the signal change into the headunit, so that's nice.
-when using USB to play music, use test tones at different frequencies (60hz is good for basic subs), and make sure the signal is at 0dB. u can find a quality wav file online: 60hz 0dB test tone.
-when using CD player, burn the wav file to a CD, instead of using the USB.
i assume this are all the same level (unity), but i didn't have a chance to test and measure.
now to answer your question:
at 20 on the headunit, my oscilloscope sees distortion.
so i tuned my system at 19 in the headunit.
proper gain staging from there.
similar to what tiberius was talking about :
https://www.amazon.com/Audiopipe-133-Bass-Blockers-300Hz/dp/B001OPQFAY
source: im an audio engineer.