You forgot to consider frequency masking, which is very broad at low frequencies. I haven't seen masking audiograms in the subwoofer range, but here's one for a 150Hz masker:And we are 20db more sensitive to 300hz than 50hz.
(from this article)
The curves show the change in hearing threshold vs frequency. Looking at the 70dBSPL curve, the masking at the 2nd harmonic (300Hz) is about 47dB and the 5th harmonic (750Hz) is about 50dB. According to ISO 226:2003, the hearing thresholds are about 9dBSPL and 2dBSPL respectively. Adding the masking values, we have about 56dBSPL and 52dBSPL, or 20% and 13% relative to the fundamental.
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