I feel like SPL is both mood- and recording-dependent.
Sometimes I’ll listen to 100 db sludge metal while performing certain tasks because it helps me focus.
Other times, I am content listening to sixties big band at volumes that don’t intrude on quiet conversation.
A good system should accommodate both without significant loss of sound quality or resolution. I find that the upper limit beyond which listening becomes uncomfortable is determined more by the room than by the system, in my case that is.
Preamplification / attenuation is a topic unto itself that has not been satisfactory explained in this thread so far, and though not the main topic it is inextricably linked. Suffice it to say that a very good volume control can make a significant improvement in sound quality, while a mediocre one (which is to say the vast majority) has the ability to ruin your low-SPL listening experience.

