My mate, who is a bit of an audiophile, wine ponce, and owner of a 335i tells me that the best set up is to turn up the low end and the high end (make a sort of V-pattern). The low end, because he likes to feel the base and the high end because the high frequencies apparently get absorbed more by the upholstery and cabin linings. I'd also recommend tuning the fader a little to the rear.
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