Well, anyone tapes, records and masterizes as they want. BUt I think it's better to record slightly down, so you are prevented from CLIPPING.
You can always rise the levels, normalize, compress, or whatever you want. But I never record at the limit of clipping, because If my record gets distorted, It's a mess, and It hardly can be restored from this clipping. Otherside, a low recorded show can be raised to 0 db. SO you can enjoy w/o clipping.