I think there was some misreading there! I said port area is irrelevant at low levels, not port tuning. Everything I was talking about was about the importance of port tuning decisions.
As I've said before I strongly disagree with the "tune to lowest note fundamental" approach. Real world usage has repeatedly shown that the old Acme cabs which follow this principle suffer far more worn out and blown woofers due to overexcursion than similarly high excursion cabs with less extremely low tunings. Actual energy content of low bass guitar notes and frequency response of amplifiers should be considered - just thinking about 31Hz sine wave behaviour is overly simplistic. Such low port tuning can result in great sounding, if relatively quiet, cabs but it actually makes life harder for a woofer when you're thumping out high volume low
Bs than if the cab was designed around a higher tuning frequency. Hundreds of well gigged Barefaced cabs out there confirm this with two blown woofers out of the entire lot (both thermal not over-excursion failures with a ~1000W heavyweight amp into a 450W 15").
But as I've also said we continue to disagree on that design decision!
While much of what Andy posted was over my head, I have to agree with you here (I remember having many discussions with you about this as you were moving from your Acme B210's to using cabs of your own design).
When Andy says that playing the lower B string notes can 'damage' regular speakers, that obviously doesn't ring true, since as you say, the original Acme's were much more likely to be damaged than a little Guitar Center 110 cab.
Since Andy is not an idiot

, I'm assuming what he means is that EQing so that the fundamental frequencies of the lower notes on the B string comes cranking through a 'typical cab' can be a bad thing, and I think we've all experienced that.
Where the disagreement comes in is how much of the true fundamental is actually needed to provide a 'good sounding' low end from an extended range bass. For all of us who have gigged Eden 410XLT's, the answer is clearly 'not much'.
So, IMO, this seems to be more of just a design decision for me. I am actually just as impressed with the girth and fatness of the notes on the A and E strings with the Acme12 as with the full fundamental wump of the lower notes of the B string. It is just a fat sounding cab, and you pay the price in efficiency. Makes sense to me, and given the nice light weight of the Acme 12's, using two of them with an amp with enough power to make them sing is a pretty viable option for those who are looking for this particular tone profile. And, to be clear, a single 4ohm Acme112 Fullrange or Flatwound with a wump of power into it from an amp designed with a big but controlled low end like the Genz Streamliner can result in this cab being signficantly louder than the typical 'commercial 112'. Just to make that clear again, I was playing with a relatively loud band in a relatively large room with a single 12, and the low notes all the way down to the open B were full and loud. You aren't going to get there with a Markbass or GK cab or whatever... no way. So, we shouldn't overstate the efficiency thing too much when talking about a single 112!
I continue to dig the cab a lot, and there is something about that 'fat' tone profile that results in not really needing that typical higher efficiency in the midrange that most cabs exhibit, at least for some playing contexts. That all being said, playing the Acme also makes me realize how well Duke reached the almost perfect compromise for the gigging freelance 'big city' bassist... smaller size than many production 112's, 4ohm impedance for optimal use with micro's, a low end that is tuned as a 'perfect compromise' of more full low end than almost any production 112, but the mechanical ability to pump that sound out at surprisingly high volumes, and an almost 'studio monitor' midrange response that is extended but natural. Quite amazing.
Again, really nice job Andy did on this cab, and IMO it is a significant improvement (for me anyway) from the original B series boxes in tone, performance and weight.
That being said, DEFINITELY a different voicing and performance that will be IMO disliked more than liked by the general bass community.... almost the definition of a niche product for me. I would think, rom Andy's comments on his website, he would agree with this. The cabs 'are what they are'.