LFE above 80 becomes directional. I used to have my surround channels set to 90 and 120, per Audyssey, but it drove me nuts. Dropping them to 80 made the LFE much more enjoyable. My fronts (M80’s) are set to 40 and my center channel (two M22’s and one VP150) is set to 60. Different room configurations and characteristics will affect optimum set up, but I would still refrain from setting LFE above 80.