I did some testing on the gain ranges both before and after installing the 1.10 firmware. I had been on the 1.01 firmware previously.
Since I don't own a tone generator with variable output level, I used the headphone output of my audio interface with a 1/8" > 1/4" Y cable into the combo inputs of the 70D. I set the level of that headphone jack such that when the 70D was set to HIGH+ with the trim pot at maximum, it displayed -3 dB. As I've already established, the display is not that precise, but good enough for this test. This was only to find gain ranges, not to test noise or performance.
For the LOW gain range (and subsequently LOW and MID on the 1.10 firmware), I raised the headphone output level in order to more accurately see what was going on in the bottom ranges.
Input was set to MIC to match what TASCAM uses on their spec sheet, and I only tested Channel 1 of the XLR combo jacks. Format was 24/96 WAV.
While recording, I slowly varied the trim pot position. Those recordings were then examined in iZotope RX and I recorded the maximum and minimum values of each. For the 1.01 firmware, I was able to have Tascam's stated maximum trim pot positions as starting points, and then use the difference between my maximum and minimum recorded values to figure out what the minimum gain range was.
For the updated 1.10 firmware, I found through testing that my maximum measured levels at HIGH+ and HIGH were identical to that of the old firmware, as was the minimum measured levels of LOW. I was able to use those numbers to calculate upper range of LOW, as well as the upper / lower limits of MID. I rounded off the numbers to the nearest dB. Clearly this was a non-scientific test, but my numbers were consistent enough through multiple attempts that I feel fairly confident in these results.
Gain Range 1.01 Firmware 1.10 Firmware
HIGH+ +31 to +63 +42 to +63
HIGH +20 to +51 +30 to +51
MID N/A 0 to +22
LOW -21 to +11 -21 to +7