"While seated in your listening sweet spot, play music with bass content
that is familiar to you and then have someone switch the 0/180 phase
switch on the sub to 180ø. This will let you determine if the bass
sounds louder in your seating position. The more bass-heavy setting is
where the output of the subwoofer and the main speakers are most in
phase. Use whatever position (0/180) is louder at your seating location.
(Note: some subwoofers may contain a "variable" phase control, which
provides variable control between 0 and 180 for even more precise phase
control of your subwoofer.)" From Mirage website
Which setting to put it on depends on your room and the location of the subwoofer. If you do the above it will help you to determine which setting to keep it on.