I swear that there's nothing on any commercial vinyl record below 40hz or so (certainly Decca and general 'Polygram' pressings of old) and one chap here mentioned 30Hz cut off too. Remaining bass is mono'd to stop the stylus jumping and this is a routine thing done as much as anything else. I had this verbatim from a cutting engineer!!! I also believe that DMM cuts which were popular, were filtered off below 60Hz as 'mod noise' resulted in the cut otherwise, the trade-off being superior high frequency cuts.
Good grief, you lot are complaining about -0.5dB or so at 30Hz. I remember popular well reviewed amps in the 80's (the height of vinyl in the UK) where the roll-offs started at 80 - 100Hz (Arcam, Cyrus, Linn LK1, Myst, Naim and many others too) and many a far eastern amp including quite expensive ones below 40Hz and these rolloffs were deemed highly acceptable in the HiFi Choice books I've just flicked through. The little NAD 3020 series we all loved back then suffered a 1dB bump at 30Hz before the rolloff below.
So guys, I'd suggest this little box does it RIGHT! It'd be interesting to discover how many of this filter's critics actually have any lengthy experience of the vinyl format at all, let alone of uncontrolled floppy bass cones banging on their end stops with a 'ripply' record