this is not correct, its the other way around.
for example, to match a 1KHz tone at 80dBSPL a 20HZ tone needs to be played at 113dBSPL which is a 33dbSPL perception difference, whereas at 1KHz tone at 100dBSPL would require 20hz @ 120dBSPL to match, as volume increase frequency response flattens is the best way to think of it
i disagree
targeting a flat response is correct as artists should be producing on a flat response. They can still mix the track how they would like so that others listening on a system with flat response can also enjoy it, mixing flat generally translates well to other systems, mixing with the sub at increased levels would give a false sense of how it will sound on systems that aren't flat or lack sub.