Depending on the pages you read (as the manual made references of LPF in several pages), Denon and Marantz, as expected, described LPF in the same way:
As others mentioned, LFE and LPF are very different animals. 80 Hz is generally recommended for LFE, but also as others mentioned, you can set it to whatever you want that best suit your application, though again 80 Hz is generally a good bet for a lot of users.
LPF default setting is, as you know, 120 Hz, and it is also recommended by a lot of users, including me, but if you want your subwoofer to help out in the lower mid bass range, you could bring it all the way to 180 Hz, though that is not my cup of tea, I thought 120 Hz is about optimum for me.
One way to put it, to perhaps add to clarity of what's in the manual, is that LFE setting works a bit like high pass filter for the speakers and low pass filter for the subwoofers and that's way it is often referred to as "crossover setting", whereas LPF, indeed works like low pass filter for the subwoofer. It looks like you are of course 100% clear about what LFE is but may be a little unclear about what LPF is? I hope it is clear now.
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Setting the correct bass management on receivers and processors is essential to getting the most out of your audio system. For some systems 80Hz, the standard THX setting, is a good starting point.
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