Both goes slightly lower than BL3. Main difference is that 12.2 will cut off bass earlier than 12.3 when you increase volume. At lower volumes 12.2 and 12.3 will be pretty much the same but at higher volume 12.3 will deliver more bass. So, at the end of the day it depends on your listening preferences. I personally find the proportions of the 12.2 pretty'er... But that is off course a different topic....