130+ SPL handling is needed for extreme loudness bass venues, and most needed for recording very near the speakers.
To expand a bit on this topic I must relate sobering experience 4-5 years ago from DSM-6S/EL (ok with 134+ dB SPL) mic customer recording pop/rock concert in Japan using just 85 cycle bass filter. Complaint was 'muddy or distorted sounding bass' at good distance from speakers using D8 deck mic input set at 'LOW' mic input sensitivity. Customer offered to send DAT dub typical of problems experienced at concerts in Japan.
Doing a simple spectrum analysis of the rock concert DAT recording showed the 20-100 cycle low bass sound (with effect of 85 cycle filter removed) was nearly 40 dB ABOVE the mid-high frequencies! I then realized those Japan pop/rock concerts (at least at that time) were typical for 'FLOATING' THE AUDIENCE in a massive 'sea of bass energy' that must be very exciting to experience!
However, making a recording of this meant the mid-high frequencies were later heard as totally 'drowned in a sea of bass,' and worse, the deck was being overloaded (first stage mic preamp clip distortion) by the mic's (undistorted) higher signal output from the 'way-way-over-the-top' bass sound energy (SPL).
This was the first bass distortion complaint (with DSM-6S/EL model) that resulted in a new most agressive bass filter product with three high pass filter choices of 85/170/250 cycles.
In Japan, for these type concerts in Japan/Germany, this was mostly used in the 170/250 cycle settings to solve both deck overload, and allow a clean unclipped recording, and with more balanced sounding bass more compatible for enjoying on home type speaker systems.