My reciever conforms to the standard 24dB/octave rolloff, unless you let it do the THX setup (all xover 80Hz) in which case it employs a less steep 12dB/octave rolloff. This may be similar in other receivers that do THX processing. I really don't have any opinion if this is better or not.

-Dave

M80s VP150 QS8s EP500s
ravenmanor.com/cinema/