My view is that it is roll-off, not cut. Most of the music below the roll-off frequency is still recorded, but just at a lower level. It is wrong to say it isn't recorded, so is lost forever. It can be boosted in post, but with an increase in noise floor. But, that would be largely inaudible, especially on recordings with persistent bass.
That said, I set my SP battery box to the lowest setting (16Hz) due mainly to the type of music I usually record (acoustic). I edit a friends recording for her and there is one venue she goes to where the bass bins are both huge and loud, and the recordings nearly always have distortion in the bass range. I'd say that is an example of where a higher cut-off is required, and even then it only helps if it is the (stealth) recording rig that can't handle it.